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Vol 21 No 11 Nov/Dec 2016

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Irish Value Added Tax

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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.""

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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.""