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Irish Value Added Tax

James D. SomersPartner, VAT and Corporate Taxes Division, Ernst and Young, Dublin, Alan Moore

ISBN13: 9781854751522

ISBN: 1854751522

Published: December 1994

Publisher: Bloomsbury Professional

Country of Publication: Ireland

Format: Paperback

Price: Out of print

""A major treatise on value added tax, this publication is the definitive work on the subject. Following the style of the highly-regarded Judge: Irish Income Tax, this new addition to the Butterworths Tax Library deals comprehensively with the difficult issues facing today's practitioner. In particular, the work emphasises the primacy of European Union Law and its impact on Irish Legislation. Worked examples and case law annotations appear throughout. Irish Value Added Tax is fully updated to Finance Act 1994. Unlike Judge: Irish Income Tax, this is not an annual publication.""

Subjects:: Irish Law

Contents:: ""Introduction. Scope of VAT. Who is taxable? What is taxable? Place of supply. Chargeable event/when is tax due? Taxable amount. Credit/refund for input tax. Rates of VAT. Imports. Exports including retail exports and exported services. Complying with VAT Regulations. Revenue powers. Legal precedent. Auctioneering. Charities. Chemists. Clubs. Computers. Customs House Dock Financial Services Centre. Duty free zones. Exports. Farming/fishing/forestry. Financial services. Hotels and catering. Leasing. Legal services - solicitors/barristers. Leisure activities. Liquidators/receivers. Miscellaneous. Property and land. The State, local authorities and bodies governed by public law. Non-statutory consolidated VAT Act. Non-statutory consolidated VAT Regulations. VAT Refund and other Orders. EC VAT Directives and Regulations.; 1992 proposals. Clearance house arrangement for input tax. Index.""