search query: @indexterm EUROPEAN COMMUNITIES / total: 133
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| Author: | Theunissen, P. G. A. |
| Title: | European Communities VAT: Quo Vadis? |
| Journal: | European Taxation
1988 : VOL. 28:6, p. 178-188 |
| Index terms: | VALUE ADDED TAX EUROPEAN COMMUNITIES |
| Language: | eng |
| Abstract: | The crossroads facing value added tax, the use of the clearing-house system to form one European turnover tax system, the current VAT border formalities between EC countries, Benelux border controls, the EC Commission proposal, consequences of the clearing-house system, alternative reporting system, third country entrepreneurs, goods and services supply and excise duties. |
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