A guide to VAT in the EU : 1998-1999 update
著者
書誌事項
A guide to VAT in the EU : 1998-1999 update
Kluwer Law International, c1999
- : pbk
大学図書館所蔵 全3件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes index
内容説明・目次
内容説明
The 1993 Single Market changes enabled the elimination of millions of customs documents by abolishing frontier checks. However, it also introduced new taxable transactions and administrative formalities. In this book, the PricewaterhouseCoopers VAT network analyses the main features of the new rules. In clear, practical terms, A Guide to VAT in the EU explains how each European Union member country has implemented Council Directive 91/680/EC and the amending Directives. The contents include: * an analysis of the new rules, following the structure of the Sixth Directive; * country chapters outlining the implementation of the rules in each of the 15 Member States, particularly with respect to the compliance requirements; * appendices including useful and comprehensive tables of rates, thresholds etc, as well as an integrated text of the Sixth Directive (as amended). Its succinct style makes A Guide to VAT in the EU a practical, easy-to-use guide for practitioners.
目次
- Preface. Executive Summary. Part I: Analysis of the Main Features of the Transitional VAT System I. Introduction. II The Supply of Goods. III. Intra-Community Acquisitions. IV. Intra-Community Supplies and Acquisitions of New Means of Transport. V. Simplification Measures for Triangulation. VI. Imports into the Community/Exports from the Community. VII. Provisions Regarding the Supply of Services. VIII. Rates (Art. 12). IX. Deduction of VAT. X. Persons Liable to Pay the Tax. XI. Compliance: Requirements for Persons Liable for Payment. XII. Special Schemes for Small Undertakings (Art. 24) XIII. Special Treatment of Second-hand Goods, Works of Art, Collectors' Items and Antiques (Art. 26b) XIV. Tax-free Shopping. XV. Miscellaneous. Part II..Country Chapters. Austria
- Belgium
- Denmark
- Finland
- France
- Germany
- Greece
- Ireland
- Italy
- Luxembourg
- The Netherlands
- Portugal
- Spain
- Sweden
- United Kingdom
- Part III. Appendices. Index.
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