The Resource European VAT handbook : detailed insight to VAT in 30 European countries

European VAT handbook : detailed insight to VAT in 30 European countries

Label
European VAT handbook : detailed insight to VAT in 30 European countries
Title
European VAT handbook : detailed insight to VAT in 30 European countries
Contributor
Subject
Language
eng
Summary
This book describes and provides a comparison of the VAT structures in all EU countries together with Norway and Switzerland. The book includes an overview of the VAT rates, VAT registration, distance sales and acquisition thresholds and simplification measures applicable in various European countries. The book also focuses on areas where the various European countries apply different rules. The EU VAT system leaves the possibility to apply certain simplification measures, such as reverse charge, bad debt relief, cash discounts, postponed accounting on import or various types of warehouses. The book also gives an overview of various other simplification measures applied for consignment and/or call-off stocks, chain supplies, installation supplies, intra-group supplies or transfers of business. The effective use and enjoyment rules are provided, as are the details of the VAT registration, VAT return, European sales listing, Intrastat, invoicing and self-billing requirements. Furthermore, the book includes details regarding VAT refunds and penalties. The information is as at 1 May, 2017
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Oetelaar, M.C. van den
http://library.link/vocab/subjectName
  • VAT
  • VAT rate
  • VAT exemption
  • reverse charge mechanism
  • supply
  • VAT registration
  • VAT system
  • VAT refund
  • VAT invoices
  • bad debt
  • penalties
Label
European VAT handbook : detailed insight to VAT in 30 European countries
Instantiates
Publication
Extent
588 p.
Label
European VAT handbook : detailed insight to VAT in 30 European countries
Publication
Extent
588 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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