Quick Reference Guide to European VAT Compliance


Book Description

Quick Reference to European VAT Compliance provides the information necessary to deal with common compliance challenges via a format that allows readers to readily locate pertinent guidance when needed. This highly practical reference distills the problem-solving process by anticipating the relevant challenges and providing reliable help. Quick Reference to European VAT Compliance consists of two distinct sections: - An overview of how the various VAT systems in Europe work, with particular attention paid to compliance issues; and - Detailed, country-specific VAT compliance profiles for each EU Member State plus Iceland, Norway and Switzerland. Authored by the experts at Deloitte's Global Tax Center (Europe), Quick Reference to European VAT Compliance is an indispensable tool for professionals seeking to proactively manage VAT compliance.




Quick Reference Guide to European VAT Compliance


Book Description

Quick Reference to European VAT Compliance provides the information necessary to deal with common compliance challenges via a format that allows readers to readily locate pertinent guidance when needed. This highly practical reference distills the problem-solving process by anticipating the relevant challenges and providing reliable help. Quick Reference to European VAT Compliance consists of two distinct sections: - An overview of how the various VAT systems in Europe work, with particular attention paid to compliance issues; and - Detailed, country-specific VAT compliance profiles for each EU Member State plus Iceland, Norway and Switzerland. Authored by the experts at Deloitte's Global Tax Center (Europe), Quick Reference to European VAT Compliance is an indispensable tool for professionals seeking to proactively manage VAT compliance.




Quick Reference to European VAT Compliance


Book Description

Quick Reference to European VAT Complianc e provides highly practical content including timely, country-specific profiles and field tested insights, prepared by experts at Deloitte's highly regarded European Indirect Tax Compliance Centre. Quick Reference to European VAT Compliance is designed to provide the information necessary to deal with common compliance challenges by way of a format that allows readers to readily locate pertinent guidance when needed. Wherever possible, each section of the Guide is designed to stand on its own so it can be consulted without the need to read additional content. Quick Reference to European VAT Compliance distills the problem-solving process by anticipating the relevant challenges and providing reliable guidance. Quick Reference to European VAT Compliance is designed around two major sections: * Overview (16 chapters) of how the various VAT systems in Europe work, particularly from a compliance perspective; * Detailed country-specific VAT compliance profiles covering 30 nations. The book also includes a CD-ROM featuring key VAT reporting forms for each country profiled and a variety of additional helpful documentation.




Quick Reference to European VAT Compliance 2015


Book Description

This book provides the information necessary to deal with common compliance challenges via a format that allows readers to readily locate pertinent guidance when needed. 0This highly practical reference distills the problem-solving process by anticipating the relevant challenges and providing reliable help.




Quick Reference to European VAT Compliance


Book Description

Quick Reference to European VAT Complianc e provides highly practical content including timely, country-specific profiles and field tested insights, prepared by experts at Deloitte's highly regarded European Indirect Tax Compliance Centre. Quick Reference to European VAT Compliance is designed to provide the information necessary to deal with common compliance challenges by way of a format that allows readers to readily locate pertinent guidance when needed. Wherever possible, each section of the Guide is designed to stand on its own so it can be consulted without the need to read additional content. Quick Reference to European VAT Compliance distills the problem-solving process by anticipating the relevant challenges and providing reliable guidance. Quick Reference to European VAT Compliance is designed around two major sections: * Overview (16 chapters) of how the various VAT systems in Europe work, particularly from a compliance perspective; * Detailed country-specific VAT compliance profiles covering 30 nations. The book also includes a CD-ROM featuring key VAT reporting forms for each country profiled and a variety of additional helpful documentation.




VAT Neutrality


Book Description

Most major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France and its spread around the world have been driven by economic reasons. This book focuses on one of these economic triggers: the neutrality of VAT as regards the functioning of the economy. It demonstrates that the reason VAT was chosen in France and why thereafter it spread around the world was because it offered the possibility to collect governmental revenue while allowing the economic forces of the market to interplay without being adversely affected. The prerequisite conditions for the existence of VAT neutrality are therefore identified herein along with an overview of the VAT mechanism, demonstrating that the concept of neutrality is built into the VAT system in a manner that allows for the preservation of the natural functioning of the market. After the definition of VAT neutrality is set forth, the elements that comprise VAT neutrality are tested against the realities on the ground and the issues that infringe the neutrality of VAT are identified and analysed. In conclusion, remedies for these issues are being sought by a review of the causes of infringement of VAT neutrality in the perspective of selected proposals for modified VAT systems. These proposals include redesignating the place where VAT is levied and improving VAT collection. Ultimately, the proposed solution has recourse to the roots of VAT together with the most advanced technological tools available to give back to VAT the power to levy revenue while letting the economic forces of the market interplay without instigating any adverse influence.




A Guide to the European VAT Directives


Book Description

Resumen del editor. "Published annually, this two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. Volume 1 offers a systematic survey of the implications of the legal principles on indirect tax matters and of the VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. Volume 2 provides an (unofficial) integrated text of Directive 77/388/EEC of 17 May 1977 (the Sixth Directive as amended by subsequent directives, treaties of accession and regulations), as applicable until 1 January 2007. The articles of Council Regulation (EC) No. 1777/2005 of 17 October 2005, laying down implementing measures, are indicated under the articles of the Sixth Directive to which they relate. The latest directive integrated into the text is Directive 2006/98/EC of 20 December 2006. This integrated text is unofficial in nature, since headings and footnotes have been added and, where relevant, the text of other directives inserted. On 28 November 2006, Directive 2006/112/EC on the common system of value added tax (the Recast of the First and Sixth VAT Directives) was adopted, entering into force on 1 January 2007. In order to improve the drafting quality, the text of the Sixth Directive has undergone numerous changes. Although the changes do not affect its substantive content, they do alter the format with the 53 articles of the Sixth Directive divided into 414 new articles, of which article 411 repeals the Sixth Directive as set out in this integrated text "




Customs Law of the European Union


Book Description

Today, global competition obliges companies dealing in international trade to modernize their procedures of delivery in order to minimize the customs burden and simplify the relation with customs authorities. Customs planning is the current option to be effective in the worldwide marketplace. However, customs officials are facing new challenges: they must ensure the smooth flow of trade while applying necessary controls on the one hand, while protecting the health and safety of the Community's citizens on the other. To achieve and maintain the correct balance between these demands, control methods are constantly evolving raising major challenges to those charged with planning and compliance. This book is a highly practical work dealing with the ins and outs of European Union (EU) customs law. Cases of study, jurisprudence and comparative law support the analysis of the different legal tools. The consolidated principles ruling the transactions within WTO Member States applied in EU law offer the readers the opportunity to understand how customs rules can be applied in any customs jurisdiction. Authored by an international tax lawyer with extensive experience enforcing EU customs law as a former member of Italy’s financial police, this handy resource is designed to help the reader stay in compliance with the laws controlling EU importing and exporting while structuring transactions in a business-friendly manner. “This book is a reference work in the customs law field. It deals thoroughly and practically with all the matters that a customs law practitioner would need to know. This book works well both for beginners and experts, since both will find needed information and insight in it.” EU Law Live – Book Review by Darya Budova, Senior Associate, Uría Menéndez




Quick Reference to European Vat Compliance 2016


Book Description

Quick Reference to European VAT Compliance provides the information necessary to deal with common compliance challenges via a format that allows readers to readily locate pertinent guidance when needed. This highly practical reference distills the problem-solving process by anticipating the relevant challenges and providing reliable help. Quick Reference to European VAT Compliance consists of two distinct sections: An overview of how the various VAT systems in Europe work, with particular attention paid to compliance issues; and Detailed, country-specific VAT compliance profiles for each EU Member State plus Iceland, Norway and Switzerland. Authored by the experts at Deloitte's Global Tax Center (Europe), Quick Reference to European VAT Compliance is an indispensable tool for professionals seeking to proactively manage VAT compliance.




Determann’s Field Guide to Data Privacy Law


Book Description

Companies, lawyers, privacy officers, compliance managers, as well as human resources, marketing and IT professionals are increasingly facing privacy issues. While plenty of information is freely available, it can be difficult to grasp a problem quickly, without getting lost in details and advocacy. This is where Determann’s Field Guide to Data Privacy Law comes into its own – identifying key issues and providing concise practical guidance for an increasingly complex field shaped by rapid change in international laws, technology and society