Tolley's VAT in Europe
Tolley's VAT in Europe
- 4th ed.
- London LexisNexis UK 2004
- xviii, 507p. 23cm.
Taxable persons -- Taxable activities -- Place of taxable transactions -- Exemptions -- Basis of taxation -- Tax rates -- Credit for input tax -- Administrative obligations -- Liability and chargeable event -- Penalties -- Objections and appeals -- Special VAT rules -- Non-European Union countries
Looks at the Value Added Tax (VAT) implications of commercial activities in the member states of the European Union (EU). Provides guidance on exactly how the EU rules on VAT operate in each member state. This fourth edition is expanded to include the ten new member states who joined the EU with effect from 1 May 2004. Its structure is based on the EC sixth directive, the main body of European VAT legislation. Does not cover VAT law and practice in detail.
0754526313
DIRECTIVE 77/388/EEC
EUROPEAN UNION
336.271 $2 18
Taxable persons -- Taxable activities -- Place of taxable transactions -- Exemptions -- Basis of taxation -- Tax rates -- Credit for input tax -- Administrative obligations -- Liability and chargeable event -- Penalties -- Objections and appeals -- Special VAT rules -- Non-European Union countries
Looks at the Value Added Tax (VAT) implications of commercial activities in the member states of the European Union (EU). Provides guidance on exactly how the EU rules on VAT operate in each member state. This fourth edition is expanded to include the ten new member states who joined the EU with effect from 1 May 2004. Its structure is based on the EC sixth directive, the main body of European VAT legislation. Does not cover VAT law and practice in detail.
0754526313
DIRECTIVE 77/388/EEC
EUROPEAN UNION
336.271 $2 18