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
Author(s)
Bibliographic Information
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
Moret Ernst & Young, Kluwer Law and Taxation, c1992
- : pbk
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Description and Table of Contents
Description
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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