Published January 1987
by Sweet & Maxwell UK .
Written in English
|The Physical Object|
|Number of Pages||958|
The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). The EU's institutions do not collect the tax, but EU member states are each required to adopt a value added tax that complies with the EU VAT code. Different rates of VAT apply in different EU member states, ranging from 17% in Luxembourg to 27% in . ISBN: OCLC Number: Description: pages: forms ; 27 cm: Contents: VAT directives. Council Directive //EC of 28 November on the common system of VAT --Eighth Council Directive 79//EEC of 6 December on the harmonization of the laws of the Member States relating to turnover . The national laws of some states such as Luxembourg and France had in the past set out the same VAT rates for electronic publications as for their printed equivalents. Those laws, however, were held contrary to EU law by the Court of Justice of the European Union (judgments dated March 5, , regarding cases C/13 and C/13). The proposal for a European Parliament and council regulation amending regulation (EEC) N° /92 on administrative co-operation in the field of indirect taxation (VAT) and 2. The proposal for a council directive amending directive 77/ EEC as regards the value added tax arrangements applicable to certain services supplied by electronic by: 3.
This book is an extremely useful reference guide to tax advisers, accounting professionals, financial executives and others interested in more than their national VAT first part of the book offers an introduction to the system of VAT in the EC based on the Sixth Directive, an overview of the developments towards the completion. The item Genius Holding BV v Staatssecretaris van Financiën (reference for a preliminary ruling from the Hoge Raad der Nederlanden) (Sixth Directive, 77//EEC - Right to deduct VAT). Case C/87 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. In Joined Cases C‑/11 and C‑/11, tax incentives and subsidy mechanisms such as the application of a reduced rate of value added tax (VAT) and a reduced rate of stamp duty 75/34/EEC, 75/35/EEC, 90//EEC, 90//EEC and 93/96/EEC preclude legislation, such as Book 5 of the Decree of the Flemish Region of 27 March on land. “Greece, the EEC and the Cold War, is book about Greece, present and past, and its relationships with a united/ing Europe; it is a book about both the truth and falsehood in claiming the existence of structural features in the fate of nations.
If the supplier incurs any local VAT on costs related to the service or goods supplied under the Reverse Charge, they may recover them through an EU VAT reclaim. The Reverse Charge mechanism was created when the European Union Value Added Tax system was reformed for the launch of the single market in , to help simplify the VAT reporting. The EU sets the broad VAT rules through European VAT Directives, and has set the minimum standard VAT rate at 15%. The 28 member states are otherwise free to set their standard VAT rates. The EU also permits a maximum of two reduced rates, the lowest of which must be 5% or above. Some countries have variations on this, including a third. Regulation (EEC) / articles 42 to 43 and the Value Added Tax (Imported Goods) Relief Order Notice Free of import duty and in some cases VAT. This paper is intended to form a chapter in a book on EU taxation. The chapter will deal with the different types of restructuring considered by the EC directive 90//EEC on .