The law is public.
Now so is the commentary.

The new publisher for every lawyer

Commentary on the law, article by article. Each commentary is drafted by Moonlit’s own AI from the primary sources in the Data Layer, reviewed by verified legal experts and dated to the law it describes. Reading is free.

Commentary on the law, article by article. Each commentary is drafted by Moonlit’s own AI from the primary sources in the Data Layer, reviewed by verified legal experts and dated to the law it describes. Reading is free.

Open the library

Moonlit commentary interface on a laptop
Moonlit commentary interface on a laptop

Launching with

Deloitte
Ryan
Saga
VU Amsterdam
International VAT Association
TPA Global
Universiteit Utrecht

Reviewed by

John Gruson

John Gruson

John Gruson

Tax law

Koen van Buuren

Koen van Buuren

Koen van Buuren

Tax law

François Essers

François Essers

François Essers

Tax law

Oscar Smeets

Oscar Smeets

Oscar Smeets

Tax law

Esmée Tomaula

Esmée Tomaula

Esmée Tomaula

Tax law

How a commentary is made and kept current

Every commentary is built on Moonlit’s Data Layer: 160M+ references from 42+ jurisdictions, updated daily.

  1. 1

    Drafted from the primary sources

    Drafted from the primary sources
  2. 2

    Reviewed by legal experts

    Reviewed by legal experts
  3. 3

    Dated to the law it describes

    Dated to the law it describes
  4. 4

    Every source one click away

    Every source one click away
  5. 5

    Improved by readers

    Improved by readers
  6. 6

    Revised when the law moves

    Revised when the law moves

Fields of law

Fields of law

Fields of law

Commentaries launches with indirect tax. More fields follow, in the order our users ask for them.

Working in another field? Tell us which commentary you need.

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Who Commentaries is for

Tax and legal practitioners

Commentary you can check. The reference date is on every commentary, the reviewing editors are named and every source opens in the official publication in one click.

Firms, government and universities

A free, current and checkable alternative to licensed commentary.

SMEs and teams without a legal department

Expert-reviewed explanation of the law with the sources attached, for the price of a free account.

Students and academics

The same library practitioners read, free.

Legal tech vendors and AI builders

A commentary layer built for machines as well as people, with every proposition anchored to the provision it interprets and the source it rests on, reachable through Moonlit’s API and MCP.

Start reading commentaries

Open the library, pick a Commentary, read it and click through to the source behind any conclusion. Reading is free.