search query: @author Maessen, J. J. J. / total: 1
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| Author: | Maessen, J. J. J. |
| Title: | European Communities: 1992 and the removal of fiscal frontiers additional aspects of the VAT reporting system. |
| Journal: | European Taxation
1989 : VOL. 29:11, p. 364-368 |
| Index terms: | EUROPEAN COMMUNITY VALUE ADDED TAX |
| Language: | eng |
| Abstract: | Assessment of the aspects of the VAT reporting system linked to EC`92 and the removal of fiscal barriers. Harmonization of VAT and excise rates. From physical to administrative control. The clearing-house system. Reporting system. The VAT zero-rate. VAT declaration. |
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