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Practical information on European VAT electrónico Fabiola Annacondia

By: Annacondia, Fabiola.
Material type: ArticleArticlePublisher: 2019Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | UNION EUROPEA In: International VAT Monitor v. 30, n. 1, January/February 2019, p. 31-47Summary: As is traditional in the first issue of each year, this overview presents the key features of the VAT systems of most European countries (both EU and non-EU), including standard and reduced VAT rates, various thresholds, the format of the VAT identification numbers and contact details of the offices of the national tax administration which process VAT refund applications or provide information to non-resident businesses on national VAT rules. The overview is compiled by the editor on the basis of information provided by the members of the European Knowledge Group of IBFD and the International VAT Monitor's correspondents at the beginning of 2019.
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Disponible únicamente en formato electrónico en la Biblioteca del IEF.

Resumen.

As is traditional in the first issue of each year, this overview presents the key features of the VAT systems of most European countries (both EU and non-EU), including standard and reduced VAT rates, various thresholds, the format of the VAT identification numbers and contact details of the offices of the national tax administration which process VAT refund applications or provide information to non-resident businesses on national VAT rules. The overview is compiled by the editor on the basis of information provided by the members of the European Knowledge Group of IBFD and the International VAT Monitor's correspondents at the beginning of 2019.

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