This new textbook, designed to accompany lectures, is aimed at students of law and business administration. It is also suitable for thorough preparation for the tax advisor examination. All important aspects of value-added tax law are covered. Its structures are presented clearly and memorably, and developed in a practical manner through examples. Due to the increasing significance of international economic relations, a focus of the presentation is on cross-border exchange of goods and services. The book aims to enable practical engagement with value-added tax law. Therefore, it consistently references relevant case law and publications from the tax authorities. However, the work does not stop there; it encourages critical engagement with these sources. This volume ideally complements the textbooks 'Tax Law' by Birk/Desens/Tappe and 'International and European Tax Law' by Haase.