| Author: | Felonis, A. |
| Title: | Greece : International legal and business aspects of the VAT law. |
| Journal: | European Taxation
1987 : VOL. 27:1, p. 3-17 |
| Index terms: | VALUE ADDED TAX GREECE |
| Language: | eng |
| Abstract: | A detailed analysis of the adoption of VAT by Greece in line with its membership of the EEC and the Community's efforts to harmonize indirect taxation. The review covers basic differences between VAT and former indirect taxes, the structure of the VAT Law, application, scope, the import of goods, delivery acts, transfer of enterprises, immovable property, supply of services, taxable transactions, tax calculation, exemptions, tax refunds, and time limits. Altogether 97 Notes accompany the analysis. |
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