Wildy logo
(020) 7242 5778
enquiries@wildy.com

Wildy’s Book News

Book News cover photo

Vol 21 No 10 Oct/Nov 2016

Book of the Month

Cover of Criminal Injuries Compensation Claims

Criminal Injuries Compensation Claims

Price: £99.95

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


VAT in the European Community 2nd ed

Image not available lge
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.

Image not available lge
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.