2. Contributors' biographical details should appear as the first footnote of each contribution, using an asterisk symbol, and include the institutional affiliation, current title and position for each author. Per paragraph 1, this information should be removed from one version of the submitted article. All following footnotes should be numerical, starting with number 1.

3. A hardcopy may be supplied in addition to the electronic version wherever a contribution contains graphs, tables, or any other significant formatting. The cover note in the email conveying the electronic version should indicate that such hardcopy has been mailed separately to:

4. All articles must be accompanied by an abstract of not more than 150 words which should be submitted simultaneously.

5. Book reviews may be commissioned by the journal's book review editor but unsolicited contributions to the book review section are also welcomed: if you would like to submit an unsolicited book review, please contact the editors at wjvatleditorial@hartpub.co.uk.

6. Articles may be anywhere between 8 and 30 printed pages in length (assuming a typical Word document page, set in 11 or 12pt type, with 10 pt footnotes and 1.5 line spacing) including footnotes; only exceptionally will the editors accept longer or shorter submissions. Book reviews will generally range from 2-5 pages.

7. The house style adopts OSCOLA (Oxford Standard Citation for Legal Authorities) of the Faculty of Law of the University of Oxford for citing legal authorities, except where OSCOLA conflicts with the house style guidelines for the journal that are set out below. OSCOLA can be downloaded at www.law.ox.ac.uk/publications/oscola.php

Note the following house style guidelines:

(a) Omit full stops indicating abbreviations and initials. Do not insert a space between abbreviated letters or initials: ECHR not E.C.H.R or E C H R; HLA Hart not H.L.A. Hart or H L A Hart.

(b) Case references should be given in full the first time they are mentioned. References to European Cases should include case number and European Court Reports (ECR) citation (if available) For example: Case T-65/33 Christy v Mulliner [1994] ECR II-323. Note: T- C- ECR I- ECR II- hyphens (not en-rules).

(c) Books should be cited in the following form: Andrew von Hirsch and Andrew Ashworth, Principled Sentencing: Readings on Theory and Policy (Hart Publishing, 2nd edn 1998). First names should appear in full unless the common convention for a given author is to use initials only: for example, use initials only with HLA Hart or FW Maitland but use Hans Kelsen not H Kelsen. This applies to all bibliographic references.

(d) Article citations should be set out as follows: John G Fleming, 'Product Liability De-Constructed' (1996) 16 Oxford Journal of Legal Studies 185. All journal titles should be given in full and italicised.

(e) Footnote cross-references to works already cited within the footnotes should be set out as follows: 'Mitchell (n 12) 57-69'. That is, use surname only, followed by the note reference in parentheses, then specific page reference where required. 'Ibid' should be used where a reference is to the immediately preceding note, while 'ante', 'post', 'op cit', 'loc cit', 'supra' and 'infra' should all be avoided. Do not include a full stop after 'n' or after 'ibid'.

(f) In book reviews, to refer to page numbers within the work under review, insert the page number in parentheses within the text. Do not precede this with 'p' or 'pp'. For example: 'The content of a human right is also the content of the corresponding duty (97).' Should the review be of more than one title, use the author or authors' names, or the title of the book, as a short form, followed by the number, in parentheses. For example: '(Fleming, 185).' References to all other works should be supplied as normal, in footnotes.

(g) Quotations of more than 40 words in length, or particularly significant quotations, should appear as indented paragraphs without quotation marks. Otherwise, single inverted commas should be used throughout, except for quotations within quotations, which will be double.

(h) Images and graphs must be supplied electronically as black and white TIFF files, with a minimum resolution of 300 dpi. Images of lesser resolution cannot be accepted for publication. Contributors are responsible for obtaining permission from the respective copyright holder to reproduce any image and for paying for such image, and should ensure that due acknowledgement is made to the copyright holder within the body of their contribution.

8. The World Journal of VAT/GST Law is double peer-reviewed (double blind peer-reviewing will be done only on request for larger articles). Members of the Editorial Committee and Board of Editors serve as referees in addition to scholars who are not editors of the journal. The Editors reserve the right to decline to send submissions out for review if in their opinion a submission is clearly not of a sufficient standard or does not fit well with the journal's mandate.

9. Editorial evaluations consider both (a) scholarly excellence in light of referees' reports and (b) publishing concerns related to such criteria as the need for a balance of approaches, the degree of fit with the journal's mandate, and the journal's prior acceptance of articles on similar topics.

10. Submissions to the Journal must be exclusive to the Journal which does not accept submissions that are, or will be, under submission elsewhere. The Journal will not publish articles that have appeared previously or that will appear in another Journal or similar venue. The Journal is, however, open to occasional publication of translations of articles that have previously been published only in a language other than English and which the editors determine are significant articles deserving of wider readership.

11. Ordinarily the Journal editors will respond with their decision on acceptance or non-acceptance within ten weeks, but for double blind peer-reviewed scripts the decision may take longer.

12. The Author warrants to Hart Publishing ('the Publisher') that the Contribution does not in any way infringe an existing copyright, or confidence or any proprietary or other actionable rights and that all reasonable precautions have been taken or will be taken to ensure that it contains no libelous, defamatory or obscene material of an actionable character and that publication of any information in the Contribution obtained while in the service of the Crown will not contravene the Official Secrets Acts and that the Author is entitled as owner or prospective owner of the copyright to authorise publication.

13. Copyright remains with the Author, subject to the following contractual conditions: (a) once the Contribution has been published, the Author may not publish the same or substantially the same work as published in the Journal in any other journal or like context (eg a working paper series) within 12 months of its appearance in the Journal; (b) the Author may use their Contribution in book publications jointly or solely authored by them or edited by them, provided that the Journal is acknowledged as the original place of publication and the Publisher is notified in writing in advance; (c) for use of the Contribution in any other venue, such as an anthology not edited by the Author, the Publisher must give its agreement; (d) the Author shall honour conditions set out in the next paragraph with respect to circulation of PDFs of the Contribution; and (e), as a condition of publication, the Author grants an exclusive licence to the Publisher to publish in all forms, whether hardcopy or electronic, and further grants a corresponding licence permitting the Publisher to administer all rights and permissions (ie grant sub-licences to third parties) in relation to the Contribution; (f) the Author may re-publish their contribution to the Journal on SSRN, in their university depository, or on other free-to-access websites, but for this purpose may not use the final Word version as edited by the editors and publisher, nor any typeset or paginated PDF version. For this purpose the Author may only use their original (un-edited) un-paginated Word version.

14. The Author will receive an offprint of their Contribution in PDF form, which PDF may be circulated by the Author to selected colleagues (wherever located). The Author may also use their own Contribution freely in their own teaching, including providing students in their classes with PDFs of the Contribution. The PDFs may not be posted online other than on a password-protected web page used solely by the Author themselves for teaching purposes.

15. The Journal is published primarily online, but a print version may be obtained on subscription from the publisher.

16. For any questions not answered above, send queries to wjvatleditorial@hartpub.co.uk, or go to the Publisher's website: www.hartjournals.co.uk/wjovl/index.html