The Resource Harmonization of VAT : first Commission report on the application of the common system of VAT

Harmonization of VAT : first Commission report on the application of the common system of VAT

Label
Harmonization of VAT : first Commission report on the application of the common system of VAT
Title
Harmonization of VAT : first Commission report on the application of the common system of VAT
Creator
Subject
Language
eng
Summary
In accordance with Art. 34 of the Sixth Directive, the Commission of the EC has prepared its first report to the Council on the application of the common system of VAT. The report identifies three groups of difficulties encountered in the application of the common system: difficulties resulting from divergences in the national legislation of Member States, difficulties connected with the interpretation of certain provisions, and problems held over by the Sixth Drective. This note examines these groups and points out important court decisions and pending cases
Citation source
In: European taxation. - Amsterdam. - Vol. 24 (1984),
http://library.link/vocab/creatorName
Thiel, S. van
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
VAT harmonization
Label
Harmonization of VAT : first Commission report on the application of the common system of VAT
Instantiates
Publication
Label
Harmonization of VAT : first Commission report on the application of the common system of VAT
Publication

Library Locations

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