Intra-community VAT handbook
Patricia More ; Olivier Straub ; Stéphanie Thomas ; Marie-Anne Humbert


This VAT intra-Community Guide is destined, not only to company directors and managers but to anyone involved in business transactions with or within the European Union. Sales directors, accounting departments, tax advisors, tax managers and businesses, big or small, will find it to be an invaluable tool when confronted with treating VAT related matters.
Whatever your company's activity, if it is involved in doing business within the European Union, this VAT intra-Community Guide will supply concise and comprehensible answers to the numerous questions that will undoubtedly arise with regards to the optimal treatment of VAT requirements and formalities. Forms pertaining to VAT formalities implemented within the new Member States will also be provided on the internet site www.editions-delmas.com as they become available.
A french version of the "Intra-Community VAT Handbook" is also available (ISBN 2 24705759 4).



A. Definition of Intra-Community VAT
I. General Requirements
B. Declaratory Obligations Linked to the Elimination of Borders
C. VAT Requirements Linked to the Implementation of the Common Market
II. Movements of Goods
D. Intra-Community Delivery / Acquisition
E. Intra-Community Transfers and Affectations
F. Non-Taxable Movements of Goods
G. Sale of Goods on Consignment
H. Sale with Installation or Assembly
I. Triangular Operations
J. VAT Purchase Quota Relief
K. Person Benefiting from an Exception Regime (PBER)
L. Distance Sales and Sales to Private Individuals
M. Sales of New Means of Transport
N. Sales of Goods Subject to Excise Duties
O. Second-Hand Goods
III. Services Related to Movements of Goods
P. Supplies of Services Linked to Intra-Community Exchanges
Q. Processing Operations
R. Intermediaries
IV. Procedure
S. Cooperation Between the Member States
Additional Documentation and Useful Information
1. Summaries
2. Forms and Returns
3. EU Regulation
4. Useful Websites


59,00 TTC
COLLECTION
Encyclopédie Delmas
PARUTION
Juin 2004
FORMAT
190 x 250
REFERENCE
705821
ISBN
9782247058211
NBRE DE PAGES
328 pages