A guide to VAT in the EU : the single market changes 1994 update
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Bibliographic Information
A guide to VAT in the EU : the single market changes 1994 update
Kluwer, c1994
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Description and Table of Contents
Description
This guide contains important issues of, and changes to, VAT regulation in the EC. The handbook consists of three parts. The first part examines the main features of the new VAT system and provides a general overview. The second part discusses the key points and rules of each country and informs readers if they are liable to VAT in that country and if so, the obligations with which they must comply. The third part is an appendix and includes the full text of the Directive (as amended) and a comprehensive index.
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