1998-1999 Update: v. 5 (Yearbook Guide to the VAT in the European Community) - Softcover

The 1993 Single Market changes enabled the elimination of millions of customs documents by abolishing frontier checks. However, it also introduced new taxable transactions and administrative formalities. In this book, the PricewaterhouseCoopers VAT network analyses the main features of the new rules. In clear, practical terms, A Guide to VAT in the EU explains how each European Union member country has implemented Council Directive 91/680/EC and the amending Directives. The contents include: * an analysis of the new rules, following the structure of the Sixth Directive; * country chapters outlining the implementation of the rules in each of the 15 Member States, particularly with respect to the compliance requirements; * appendices including useful and comprehensive tables of rates, thresholds etc, as well as an integrated text of the Sixth Directive (as amended). Its succinct style makes A Guide to VAT in the EU a practical, easy-to-use guide for practitioners.