search query: @indexterm value added tax / total: 98
reference: 49 / 98
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. |
SCIMA