000			01355cam a2200253 4500
001			##L130284
008			050712n2004 000 0 eng u
020			_a0754526313
035			_a(Sirsi) u130284
041	0		_aeng
050	0	4	_a336.271 $2 18
245	0	0	_aTolley's VAT in Europe
250			_a4th ed.
260			_aLondon _bLexisNexis UK _c2004
300			_axviii, 507p. _c23cm.
350			_a64.95
505	2		_aTaxable 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			_aLooks 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	2	4	_aDIRECTIVE 77/388/EEC
651		4	_aEUROPEAN UNION
690			_aPROPERTY-PROPERTY TAXATION
700	1		_aVoyez, John
942			_n0
999			_c104424 _d104424