A guide to VAT in the EU : 1998-1999 update
Author(s)
Bibliographic Information
A guide to VAT in the EU : 1998-1999 update
Kluwer Law International, c1999
- : pbk
Available at 3 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes index
Description and Table of Contents
Description
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.
Table of Contents
- 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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