VAT harmonization
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VAT harmonization
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The concept VAT harmonization represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- 18. EG-Richtlinie zur Harmonisierung der Umsatzsteuern: Aufhebung bestimmter Übergangsregelungen der 6. Richtlinie
- 6. Richtlinie zur Harmonisierung der Umsatzsteuern in den Europäischen Gemeinschaften
- A common system of VAT : a programme for the Single Market
- A proposal for a definitive VAT system taxation in the country of origin at the rate of the country of destination, without clearing
- Acórdão do Tribunal de Justiça da União Europeia (Segunda Secçao) de 2 de outubro de 2014, processo C-446/13, Caso "Fonderie 2A"
- Aktuelle Probleme und Entwicklungen der Umsatzsteuerharmonisierung
- Amended proposal for a Council Directive on the harmonization of the laws of the Member States relating to turnover taxes
- Armonizzazione fiscale nella Comunità Europea
- Binnenmarkt 1992: zum Stand der Umsatzsteuerharmonisierung in der EG
- C.A. 10.665. Instruction du 31 juillet 1992 du S.L.F. et de la D. G.I. relative à la taxe sur la valeur ajoutée (T.V.A.). Harmonisation européennee (Directive C.E.E., n. 91- 680, 16 déc. 1991). Application des articles 1er à 53, 104, 105, et 109 de la loi n. 92-677 du 17 juillet 1992. Régime de T.V.A. applicable à compter du 1er janvier 1993 (C.G.I., art. 256 et s.) (B.O.I. 3 C.A. - 92)
- CCH Practical European VAT Manual
- CJEU - recent developments in value added tax 2014
- CJEU - recent developments in value added tax 2016
- Case C-200/90. Harmonization of legislation. Turnover taxes. Common system of VAT. Judgment of 31 March 1992 (Dansk Denkavit & Poulsen v Skatteministeriet)
- Codice IVA nazionale e comunitaria
- Codice IVA nazionale e comunitaria : commentato
- Commentaries on tax harmonization : where does Europe stand and where is it going?
- Complexion of the internal market : approximation of indirect tax rates and harmonization of indirect tax structure
- Consequences of tax frontier abolition
- Council Decision of 15 February 1993 authorizing the United Kingdom to apply an optional measure derogating from Article 17 of the Sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes. (93/11/EEC)
- Council decisions of 25 October 1993 authorizing Member States to apply a measure derogating from Article 2(1) and Article 17 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes
- Cumulative multi-stage taxes under Community law
- Das Umsatzsteuerrecht im Europäischen Binnenmarkt : Erläuterungen zum Mehrwertsteuersystem nach der 6. Umsatzsteuer- Richtlinie mit einer Textsammlung aller massgebenden Richtlinien
- Decreto Legge No. 513, 31 dicembre 1992. Armonizzazione delle disposizioni in materia di imposte sugli oli minerali, sull'alcole, sulle bevande alcoliche, sui tabacchi lavorati e in materia di IVA conquelle recate da direttive CEE e modificazioni conseguenti a detta armonizzazione, nonché disposizioni concernenti la disciplina dei Centri autorizzati di assistenza fiscale, le procedure dei rimborsi di imposta, l'esclusione dall'ILOR dei redditi di impresa fino all'ammontare corrispondente al contributo diretto lavorativo, l'istituzione per il 1993 di un'imposta erariale straordinaria su taluni beni ed altre disposizioni tributarie
- Decreto Lei No. 206/96. Ven dar execução às autorizaçäes legislativas concedidas ao Governo em matéria de harmonização fiscal communitária/IVA, constantes das alíneas b), c), e d) do artigo 42 da Lei No. 10-B/46, de 23 de Março
- Der Stand der Harmonisierung der Mehrwertsteuer in den Niederlanden
- Der Umgang mit öffentlichen Rundfunkanstalten des Auslands. Zur Harmonisierung der umsatzsteuerlichen EG- Harmonisierung
- Der Unternehmerbegriff des deutschen Umsatzsteuergesetzes und die Harmonisierung des Umsatzsteuerrechts
- Der aktuelle Stand der Harmonisierung der Mehrwertsteuern in der EG
- Die 6. EG-Richtlinie zur Harmonisierung der Umsatzsteuer und Probleme ihrer Umsetzung
- Die 6. EG-Richtlinie zur Harmonisierung der Umsatzsteuern
- Die Beseitigung von Steuergrenzen in der Europäischen Gemeinschaft : Vorteile und Probleme einer Harmonisierung von Mehrwertsteuer und Verbrauchsteuern im europäischen Binnenmarkt
- Die EG-Richtlinien zur Harmonisierung der Umsatzsteuer und Probleme ihrer Umsetzung
- Die Mehrwertsteuerharmonisierung in der EG
- Die französische Mehrwertsteuer und ihre Tendenzen im Hinblick auf die Harmonisierung der Umsatzsteuern in den EG- Mitgliedstaaten
- ECJ - recent developments in value added tax : the evolution of European VAT jurisprudence and its role in the EU common VAT system
- EF's indre marked og momsharmonisering
- EU : small change, big impact
- EU VAT grouping from a comparative tax law perspective
- EU accession countries struggle towards VAT harmonization
- Eighteenth Council Directive of 18 July 1989 on the harmonization of the laws of the Member States relating to turnover taxes. Abolition of certain derogations provided for in Article 28(3) of the Sixth Directive, 77/388/EEC. (89/465/EEC)
- El grupo de entidades IVA
- Enterprise in the Single Market - the definitive VAT regime
- Europaweite Harmonisierung der Mehrwertsteuersätze
- European VAT in the millennium. Will it work?
- European requirements and VAT in Bulgaria
- Europese BTW-heffing : rapport van de Commissie ter bestudering van de BTW-heffing ten aanzien van grensoverschrijdende goederenbewegingen binnen de EU
- Fiscalite 1992
- Focus on Lithuania - the major step towards harmonization
- Formulation of the definitive scheme for imposing turnover tax on the intra-Community trade in goods and services and for a functional clearing procedure
- Harmonisatie van de omzetbelasting in de EEG-landen : voordracht gehouden op de Belastingconsulentendag 1964
- Harmonisatie van de omzetbelasting in de Euromarkt
- Harmonisation of turnover taxes in the European Communities towards the internal market without frontiers
- Harmonisierte Umsatzsteuer im Europa-Binnenmarkt. BMF- Dokumentation 2/92 vom 9.3.1992
- Harmonisierung der Mehrwertsteuer oder Anpassung der Wechselkurse ?
- Harmonization of VAT : first Commission report on the application of the common system of VAT
- Harmonization of VAT in the EU : back to the future
- Harmonization of laws - turnover tax - Common system of value added tax - Supply of services for consideration - Definition - Musical performance on public highway giving rise to payments on a voluntary basis of money in an unquantified amount. Excluded: judgment of 3 March 1994. case C-16/93
- Harmonization of laws. Turnover taxes. Common system of VAT. Exemptions provided for in the Sixth Directive. Exemption of the supply of goods for the fuelling and provisioning of vessels. Conditions: judgment of 26 June 1990 (Staatssecretaris van Financien v Velker International Oil Company Ltd NV. (reference for a preliminary ruling from the Hoge Raad der Nederlanden). Case C-185/89
- Harmonization of national systems of VAT
- Harmonizing VAT in the EU : the Commission's new strategy
- Harmonizing taxation of interstate trade under a sub-national VAT - lessons from international experience
- Harmonizing the European Economic Community's VATs through the market
- Indirect tax harmonization : the case of LAIA?
- Indirect taxation: back to the drawing board?
- Instruction du 31 juillet 1992 du S.L.F. et de la D.G.I. relative à la taxe sur la valeur ajoutée : harmonisation européenne (Directive C. E.E. No. 91-680, 16 déc. 1991) : application des articles 1er à 53, 104, 105 et 109 de la loi No. 92-677 du 17 juillet 1992 : régime de T.V.A. applicable à compter du 1er janvier 1993
- Interdependenzen zwischen der Harmonisierung der indirekten Steuern in der EG und der Finanzpolitik der EG- Mitgliedstaaten
- International VAT harmonization, economic effects
- Is the VAT's Sixth Directive becoming an anachronism?
- L'IVA e gli scambi intracomunitari
- La aplicación de los tributos en la importación y exportación de mercancías
- La fiscalité indirecte à l'échéance du Marché Unique
- La modernisation de la TVA européenee : un défi à la recherche d'alliés
- Lieferungen in der, in die und aus der EG
- Lugar de tributação em IVA de transmissões de bens submetidos a trabalhos de acabamento no estado membro de destino : anotação ao acórdão do Tribunal de Justiça da União Europeia de 2 de outubro de 2014, processo C-446/13, Caso "Fonderie 2A"
- Mehrwertsteuer bei sonstigen Leistungen : Die Besteuerung grenzüberschreitender Dienstleistungen
- Mehrwertsteuerliche Behandlung von grenzüberschreitenden Dienstleistungen aus Sicht der EU-Kommission
- Mervärdesskatt i offentlig sektor
- Mini One Stop Shop for e-services, broadcasting and telecom services
- Modernisation of value added tax as a first step toward a common system of VAT in the Single Market
- Neue Ansätze der EG-Kommission zur Harmonisierung der indirekten Steuern im Rahmen der Vollendung des Binnenmarkts
- Neue Mehrwertsteuerverfahren vor dem EuGH - Auswirkungen auf das deutsche Umsatzsteuerrecht
- Novedades en el impuesto sobre el valor añadido para 2019
- Opinion Statement FC 1/2020 on the harmonization of VAT penalties in the European Union
- Pare refleksji nad sankcja VAT
- Pension funds - EU VAT aspects
- Proposal for a 16th Council Directive on the harmonization of the laws of the Member States relating to turnover taxes - Common system of
- Proposal for a 17th Council Directive on the harmonization of the laws of the Member States relating to turnover taxes - exemption from VAT on the temporary importation of goods other than means of transport
- Proposal for a Council Decision authorizing the French Republic to apply a special measure derogating from Articles 2(1) and 17 of the Sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes
- Proposal for a Council decision authorizing the Federal Republic of Germany to apply a special measure derogating from Articles 2(1) and 17 of the Sixth Directive (77/388/EEC) on the harmonization of the laws of the member states relating to turnover taxes
- Proposal for a Council decision authorizing the Netherlands to apply a measure derogating from Article 11 of the Sixth Council Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes
- Proposal for a Council decision authorizing the Netherlands to apply a measure derogating from Article 21(1)(a) of the Sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes
- Proposal for a council decision authorizing the Federal Republic of Germany to apply a measure derogating from Article 2(1) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes. (presented by the Commission)
- Proposals for Council Decisions authorizing the Kingdom of Belgium, the Kingdom of Denmark, Ireland, Italy, Luxembourg, the Netherlands and the United Kingdom to apply a measure derogating from Articles 2(1) and 17 of the Sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes
- Quo Vadis European Taxation?
- Rapport d'information fait au nom de la Délégation du Sénat pour les Communautés européennes, sur les activités des institutions des Communautés européennes entre le 1er novembre 1988 et le 30 avril 1989, en application de la loi No. 79-564 du 6 juillet 1979 portant création de délégation parlementaires pour les Communautés européennes. Tome III. Liste des directives européennes en cours de transposition dans le droit français
- Removal of indirect tax barriers to a single European market
- Report from the Commission to the Council in accordance with Articles 12(4) and 28(2)(g) of the Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes. Common system of value added tax: uniform basis of assessment. Proposal for a Council Directive amending Directive 77/388/ EEC on the common system of Value Added Tax (taxation of agricultural outputs)
- Spain grapples with telecoms VAT
- Stellungnahme des Bundesrates zu dem Vorschlag der EG-Kommission für eine Verordnung des Rates üu›Dber die Zusammenarbeit der waltungsbehörden auf dem Gebiet der indirekten Besteuerung
- Steuerpolitische Willensbildungsprozesse in der Europäischen Gemeinschaft : Das Beispiel der Umsatzsteuer-Harmonisierung
- Steuerrecht im Europäischen Binnenmarkt Einfluss des EG-Rechts auf die nationalen Steuerrechtsordnungen
- Studie betreffende de toepassing van de belasting over de toegevoegde waarde op de kleine ondernemingen in de zes oorspronkelijke Lid-Staten van de Gemeenschap
- Tax harmonisation in Greece : three years with the value added tax
- Tax harmonization in the E.E.C. : a status report
- Tax law and policy in the EEC
- Taxation in the European Community
- Taxes sur la valeur ajoutee. Harmonisation europeenne du regime des objets d'art et des biens d'occasion
- The European Community's value-added tax system : analysis of the new transitional regime and prospects for further harmonization
- The Kohll syndrome in VAT law? Some remarks on the reverse charge system in the taxation of cross-border services
- The common system of VAT - pipe dream or reality?
- The harmonization of indirect taxes in the Andean Community
- The interpretation of the Sixth VAT Directive and the state-of-the-art harmonization of intra-Community VAT
- The practice of renting tables in Dutch "coffeeshops" falls under the scope of the Sixth VAT Directive
- The principle of equal treatment in EC law
- Towards a modern EU VAT system : associating VIVAT and electronic invoicing
- Towards a single VAT rate in the Netherlands?
- Umsatzsteuer
- Umsatzsteuer im Binnenmarkt
- Umsatzsteuer im Binnenmarkt
- Umsatzsteuer im Binnenmarkt
- Umsatzsteuer-Harmoniserung - Grundsätzliche Entscheidung des Rates ein erster Schrift in die richtige Richtung ?
- VAT harmonization in Canada : recent developments and the need for flexibility
- VAT harmonization in Greece in view of the single European market
- VAT in the EU : the law of unintended consequences
- VAT on consignment stock
- VAT options exercised by the new member states
- Value added tax
- Value added tax (V.A.T.) : national modifications to comply with the Sixth Directive of the Council of the European Communities
- Value added tax in the European Community after 1992
- Voorstel voor een beschikking van de Raad waarbij het Verenigd Koninkrijk wordt gemachtigd een maatregel toe te passen die afwijkt van artikel 17 van de Zesde Richtlijn (77/388/EEG) van de Raad van 17 mei 1977 betreffende de harmonisatie van de wetgevingen der Lid-Staten inzake omzetbelasting
- Wettbewerbsverzerrungen und Harmonisierung der Umsatzsteuer im Europäischen Binnenmarkt
- Zum Stand der Umsatzsteuerharmonisierung und der Umsetzung in nationales Recht
- Änderungen des Umsatzsteuerrechts durch das Umsatzsteuer- Binnenmarktgesetz
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/Gu2oJQJLSfg/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Gu2oJQJLSfg/">VAT harmonization</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
