Introduction to value added tax in the EC after 1992 : with an integrated text of EC VAT directives and the directive on the abolition of fiscal frontiers

書誌事項

Introduction to value added tax in the EC after 1992 : with an integrated text of EC VAT directives and the directive on the abolition of fiscal frontiers

Ben J.M. Terra, Julie Kajus

Moret Ernst & Young, Kluwer Law and Taxation, c1992

  • : pbk

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内容説明・目次

内容説明

A reference guide for tax advisers, accounting professionals, financial executives and others interested in EC VAT legislation. The first part offers an introduction to the system of VAT in the EC based on the Sixth Directive, an overview of the developments towards the completion of the Internal Market with regard to VAT and an introduction to the system after 1992. It then presents an integrated text of the adopted relevant (numbered) directives, as well as the text of Directive 91/680/EEC, supplementing the common system of VAT and amending the Sixth Directive with a view to the abolition of fiscal frontiers.

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詳細情報

  • NII書誌ID(NCID)
    BA19329672
  • ISBN
    • 9065446222
  • 出版国コード
    ne
  • タイトル言語コード
    eng
  • 本文言語コード
    eng
  • 出版地
    Deventer, The Netherlands
  • ページ数/冊数
    ix, 167 p.
  • 大きさ
    24 cm
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