Estate agents exempt from cross-border VAT proposals (Record no. 116950)

MARC details
000 -LEADER
fixed length control field 01146cam a2200253 4500
001 - CONTROL NUMBER
control field WB4003-16
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040120n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u124875
245 ## - TITLE STATEMENT
Title Estate agents exempt from cross-border VAT proposals
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement RICS Brussels Briefing
Volume/sequential designation 19 January 2004 (1)
520 ## - SUMMARY, ETC.
Summary, etc. New EC proposals would shift VAT on cross-border services from where the supplier is located to where the customer is a business user. Currently the supplier of a service must collect and pay VAT due on the supply. However the rules would exempt services connected with immovable property such as estate agency services, which would continue to be taxable at the place where the property is located. EC proposals http://www.europa.eu.int/rapid/start/cgi/guesten.k sh?p_action.gettxt=gt&doc=IP/03/1808 $0
-- APID&lg=EN&display.
590 ## - LOCAL NOTE (RLIN)
Local note WB
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EUROPEAN COMMISSION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CROSS-BORDER TRADE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ESTATE AGENCY SERVICES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPOSALS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SUPPLIERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CUSTOMERS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London News article 20/01/2004   WB4003-16 124875-1001 06/08/2019 1 06/08/2019 News article