Suchergebnisse

Part I: General principles of VAT -- Nature and origins of value added tax -- The interrelationship between EU and national VAT legislation -- Field of application of VAT -- Part II: The internal system -- Taxable persons -- Taxable transactions -- The place of taxable transactions -- Chargeable event and chargeability of tax -- Taxable amount / Tarlochan Lall -- Rates of tax -- Exemptions -- Input tax deduction -- Part III: Taxation of intra-community and export trade -- Intra-community trade in goods / Tarlochan Lall -- Intra-community trade in services / Tarlochan Lall -- Supplies outside the EU / Tarlochan Lall -- VAT and EU customs duty / Tarlochan Lall -- Part IV: Special sectors -- Special schemes -- Simplification measures -- Immovable property / Tarlochan Lall -- Financial services and insurance -- Charities and local authorities / Hui Ling McCarthy and Edward Hellier -- Internet transactions, telecommunications / Hui Ling McCarthy and Sarah Black -- Part V: Accounting and enforcement -- Accounting for VAT -- Administrative cooperation between taxing authorities.