Startseite - Home




   Startseite :: Home
   Kontakt :: Contact
   über uns :: about us
   Datenschutz :: Privacy Policy

Value Added Taxation in Europe


via E-Mail:  Contact/Order:


Verlag :: Publisher

IBFD - International Bureau of Fiscal Documentation Publications

Value Added Taxation in Europe

Preis :: Price

Preise auf Anfrage / Prices on request

Das Angebot richtet sich nicht an Verbraucher i. S. d. § 13 BGB und Letztverbraucher i. S. d. PAngV.

Bestellnummer bei digento :: digento order number


Verlagsinformation :: Publisher's information

This online service outlines the different national VAT systems currently in operation in most European countries.


  • Offers background information to VAT in Europe today and provides comprehensive details of its principles and operation.
  • Explains how national VAT rules are applied and interpreted in practice and how specific arrangements applicable in one country compare to those in other countries.
  • Detailed explanation of each country's VAT system.
  • Frequent updates.

Main contents

  • Taxable persons
  • Taxable transactions
  • Importation and exportation, intra-Community acquisition and intra-Community supply
  • Exemptions
  • Taxable base, rates, place and time of supply
  • Input tax deduction, pro rata, adjustment and refunds
  • Special schemes, warehousing, immovable property
  • Registration, bookkeeping, invoices, VAT returns
  • Assessments, interest, penalties and appeals
  • Full English text of the EU Sixth Directive on VAT in a user-friendly form, and, in addition, the texts of the Eighth and Thirteenth Directives

Countries covered

Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Luxembourg, Netherlands, Norway, Poland, Portugal, Russia, Spain, Sweden, Switzerland, Turkey, United Kingdom

top  top