search query: @indexterm value added tax / total: 98
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| Author: | Buckett, A. D. |
| Title: | European Community: VAT and capital issues. The differing treatment throughout the community. |
| Journal: | European Taxation
1989 : VOL. 29:3, p. 85-87 |
| Index terms: | EUROPEAN COMMUNITIES VALUE ADDED TAX |
| Language: | eng |
| Abstract: | Assessment of differing treatment of VAT and capital issues within the EEC. Sixth Directive on Community VAT treatment. Transactions of shares. UK VAT legislation. Raising extra capital. Inconsistency of treatment throughout the European Community. A Box covers rights issues and VAT regime. |
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