Résumé

With the establishment of the European Union on January 1 1993 new VAT rules were introduced covering the changed taxable transactions and new administrative formalities that came into being after the abolition of internal tax frontiers. The new regulations apply in particular to trade between the Member States and to activities related to freight transport. The basic features of the new rules are discussed in Part l, national laws and administrative procedures implementing the new EC regulations are treated in Part ll while Part lll consists of an appendix containing tables and an integration of the Sixth Directive and the 1991, 1992 and 1994 amending Directives.

Détails de l'édition

ISBN-13: 9789065447234
ISBN-10: 9065447237
EAN: 9789065447234
Éditeur: Kluwer law and taxation publ. (Deventer [the Netherlands])
Date de publication: 1 janvier 1994
Langue: en
Pages: 364
Dimensions: 19 cm

Provenance des données

dimensions BnF Catalogue général · 23 juillet 2026
language Google Books · 22 septembre 2026
page_count Google Books · 22 septembre 2026
publication_date Google Books · 22 septembre 2026
subtitle Google Books · 22 septembre 2026
summary Google Books · 22 septembre 2026
title Google Books · 22 septembre 2026