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The Resource L'application de la TVA aux objets d'art et d'antiquité en droit suisse et communautaire

L'application de la TVA aux objets d'art et d'antiquité en droit suisse et communautaire

Label
L'application de la TVA aux objets d'art et d'antiquité en droit suisse et communautaire
Title
L'application de la TVA aux objets d'art et d'antiquité en droit suisse et communautaire
Creator
Subject
Summary
Application of VAT to artefacts and antique objects under Swiss and European law. The author gives a comprehensive overview of various problems arising in that field, e.g. double taxation arising when a piece of art is brought onto the market by a private individual. Contrary to EC law, Switzerland does not have specific rules in this field. The book compares the tax due under the 7th EC Directive and under the Swiss provisions with each other and investigates whether the Swiss regulation is in accordance with Swiss constitutional law. The author concludes that it is not and several proposals are made to bring it into line
Language note
French
Series statement
Swiss and international tax laws series
Label
L'application de la TVA aux objets d'art et d'antiquité en droit suisse et communautaire
Instantiates
Publication
Extent
78 p.
Isbn
9783719015213
Label
L'application de la TVA aux objets d'art et d'antiquité en droit suisse et communautaire
Publication
Extent
78 p.
Isbn
9783719015213

Library Locations

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