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Title:Les nouvelles regles de perception de la TVA communautaire (A new view on EC VAT regulations)
Journal:Revue Francaise de Comptabilite
1992 : NR. 237, p. 40-43
Index terms:EEC
VALUE ADDED TAX
Language:fre
Abstract:The single European market to be established in 1992 cancels border formalities and thereby the existing system of VAT declaration. Until VAT will be fully harmonized within EC a transitory and rather complicated system should be introduced and implemented. What individual firms have to do in the present situation.
SCIMA record nr: 110163
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