| 000 | 01146cam a2200253 4500 | ||
|---|---|---|---|
| 001 | WB4003-16 | ||
| 008 | 040120n2004 000 0 eng u | ||
| 035 | _a(Sirsi) u124875 | ||
| 245 | _aEstate agents exempt from cross-border VAT proposals | ||
| 260 | _c2004 | ||
| 490 |
_aRICS Brussels Briefing _v 19 January 2004 (1) |
||
| 520 |
_aNew 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 _RAPID&lg=EN&display. |
||
| 590 | _aWB | ||
| 590 | _aWB | ||
| 650 | _aEUROPEAN COMMISSION | ||
| 650 | _aVAT | ||
| 650 | _aCROSS-BORDER TRADE | ||
| 650 | _aESTATE AGENCY SERVICES | ||
| 650 | _aPROPOSALS | ||
| 650 | _aSUPPLIERS | ||
| 650 | _aCUSTOMERS | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c116950 _d116950 |
||