A guide to VAT in the EU : 1998-1999 update

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書誌事項

A guide to VAT in the EU : 1998-1999 update

editor, PricewaterhouseCoopers

Kluwer Law International, c1999

  • : pbk

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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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