Tolley's VAT in Europe (Record no. 104424)

MARC details
000 -LEADER
fixed length control field 01355cam a2200253 4500
001 - CONTROL NUMBER
control field ##L130284
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050712n2004 000 0 eng u
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 0754526313
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u130284
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
050 04 - LIBRARY OF CONGRESS CALL NUMBER
Classification number 336.271 $2 18
245 00 - TITLE STATEMENT
Title Tolley's VAT in Europe
250 ## - EDITION STATEMENT
Edition statement 4th ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. LexisNexis UK
Date of publication, distribution, etc. 2004
300 ## - PHYSICAL DESCRIPTION
Extent xviii, 507p.
Dimensions 23cm.
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 64.95
505 2# - FORMATTED CONTENTS NOTE
Formatted contents note 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
520 ## - SUMMARY, ETC.
Summary, etc. 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.
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DIRECTIVE 77/388/EEC
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name EUROPEAN UNION
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Voyez, John
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Cost, normal purchase price Total Checkouts Full call number Barcode Date last seen Copy number Cost, replacement price Price effective from Koha item type
    Dewey Decimal Classification     London London Books 15/05/2006 55.21   336.271 TOL 30072767 06/08/2019 1 55.21 06/08/2019 Book