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Book

A Guide to the European VAT Directives



This volume provides an (unofficial) integrated text of Council Directive 2006/112/EC on the common system of VAT and the Directives amending it, including Regulation (EC) No. 1777/2005 and the Proposal for a recast of this Regulation. An (unofficial) integrated text of the Sixth VAT Directive as applicable until 1 January 2007 is also included.rn rnOn 1 January 2010, new place of supply rules (part of the so-called VAT package) became effective. The book contains the various amendments, including a separate chapter with a one-stop shop scheme applicable from 1 January 2015. All other changes, applicable from 2013 are mentioned in footnotes. The latest Directive integrated into the text is Directive 2010/88/EU of 7 December 2010.


Detail Information

Call Number
04 AGU ben 2
Publisher IBFD : Amsterdam.,
Collation
1xviii, 152p; 21 cm
Language
English
Classification
04 AGU ben 2
ISBN/ISSN
978-90-8722-127-0
Edition
Volume 2
Subject(s)