The Resource VAT : quick fixes 2020

VAT : quick fixes 2020

Label
VAT : quick fixes 2020
Title
VAT : quick fixes 2020
Creator
Subject
Language
eng
Summary
This article discusses the EU's launch on 1 January 2020 of VAT simplification schemes (quick fixes) prior to introducing the definitive VAT system. It considers the purpose of quick fixes, and key features of those relating to call-off stock arrangements, VAT identification numbers for the intra-Community supplies exemption, proof of such supplies, and chain transactions. Lastly, it examines how the fixes differ from the current rules, and assesses their likely effect
Citation source
In: British tax review. - London. - (2020), no. 1 ; p. 22-36
http://library.link/vocab/creatorName
Herbain, C.A
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • quick fixes (VAT)
  • intra-Community supply
  • supply (VAT)
  • chain transaction
  • zero rate
Label
VAT : quick fixes 2020
Publication

Library Locations

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