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VAT in the European Community

by Alan Buckett

📖 The Scoop

An introductory guide to the single market transitional VAT regime which is to commence 1 January 1993, along with a country-by-country analysis of the basic features of the EC VAT systems which were in effect on 1 April 1992. Each chapter includes the following topics: scope of the tax, tax rates, tax invoices, place of supply, registration, importation procedures, input tax deduction, administration, appeals, the relationship between VAT and other taxes and VAT refund procedures. However, the material does not include the amendments to national legislation enacted to conform national law to Directive 91/680/EEC.

Genre: Business & Economics / Public Finance (fancy, right?)

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