000 00911cab a2200301 4500
001 WB3025-53
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u29842
041 _aeng
245 _aWaiting for the European Seventh Directive
260 _c1994
350 _a0
490 _aAntiques Trade Gazette
_v2 July 1994, 3(1)
520 _aThe Seventh Directive on VAT is to be implemented by UK law. The UK rate, at 2.5% lower than most member states, will assist the auction market in the UK.
650 _aArts and antiques
_96217
650 _aAuctioneering
_96218
650 _aEC DIRECTIVES
650 _aIMPORTS
650 _aREGISTERED DEALERS
650 _aSEVENTH DIRECTIVE
650 _aVALUE ADDED TAX
650 _aWORKS OF ART
690 _aAuctioneering
_96218
690 _aEUROPE-SINGLE MARKET
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c20075
_d20075