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VAT in the European Community 2nd ed

Alan BuckettNational VAT Partner, BDO Binder Hamyln

ISBN13: 9780406008527

ISBN: 0406008523

Published: September 1992

Publisher: LexisNexis Butterworths

Format: paperback (C format)

Price: Out of print

This fully revised new edition highlights the role of VAT and Customs and Excise Duties throughout the community and discusses the proposals for fiscal harmonization, while at the same time outlining the VAT regulations which currently work in each member state. An explanation of each country's VAT system is given.

Contents:: Part 1 A guide to the single market transitional VAT regime commencing on 1 January 1993: background; the ""destination system""; special schemes; problem areas; freight transport and associated services; passenger transport; VAT rates; accounting and systems implications; timetable for legislation; tax authorities; excise duties; excise duty structures; conclusion.; Part 2 The current position: definitions; why the refund schemes are necessary; the community role; how the schemes work; time and cash limits; how to apply for a refund; fraudulent claims; practical points.; Part 3 Belgium: scope of the tax; rates of tax; tax invoices; place of supply; registration; importation procedures; input tax deduction; administration; appeals; VAT and other taxes; VAT refund procedures.; Part 4 Denmark: scope of the tax; rate of tax; tax invoices; place of supply; registration; importation procedures; input tax deduction; administration; appeals; VAT and other taxes; VAt refund procedures.; Part 5 France: scope of the tax; rates of tax; tax invoices; place of supply; registration; importation procedures; input tax deduction; administration; appeals; VAT and other taxes; VAT refund procedures.; Part 6 Germany: scope of the tax; rates of tax; tax invoices; place of supply; registration; importation procedures; input tax deduction; administration; appeals; VAT and other taxes; VAT refund procedures.; Part 7 Greece: scope of the tax; rates of tax; tax invoices; place of supply; registration; importation procedures; input tax deduction; administration; appeals; VAT and other taxes; VAT refund procedures.; Part 8 Republic of Ireland: scope of the tax; rates of tax; tax invoices; place of supply; registration; importation procedures; input tax deduction; administration; appeals; VAT and other taxes; VAT refund procedures.; Part 9 Italy: scope of the tax; rates of tax; tax invoices; place of supply; registration; importation procedures; input tax deduction; administration; appeals; VAT and other taxes; VAT refund procedures.; Part 10 Luxembourg: scope of the tax; rate of tax; tax invoices; place of supply; registration; importation procedures; input tax deduction; administration; appeals; VAT and other taxes; VAT refund procedures.; Part 11 The Netherlands: scope of the tax; rates of tax; tax invoices; place of supply; registration; importation procedures; input tax deduction; administration; appeals; VAT and other taxes; VAT refund procedures.; Part 12 Portugal: scope of the tax; rates of tax; tax invoices; place of supply; registration; importation procedures; input tax deduction; administration; appeals; VAT and other taxes; VAT refund procedures.; Part 13 Spain: scope of the tax; rates of tax; tax invoices; place of supply; registration; importation procedures; input tax deduction; administration; appeals; VAT and other taxes; VAt refund procedures. Part contents.