Introduction to Value Added Tax in the EC after 1992

by Ben Terra

This book is an extremely useful reference guide to tax advisers, accounting professionals, financial executives and others interested in more than their national VAT legislation. The first part of the book offers an introduction to the system of VAT in the EC based on the Sixth Directive, an overview of the developments towards the completion of the internal market with regard to VAT and an introduction to the system after 1992. The second part presents an integrated text of the adopted relevant (numbered) directives, as well as the text of Directive 91/680/EEC supplementing the common system of VAT and amending the Sixth Directive with a view to the abolition of fiscal frontiers. This publication is the successor of Introduction to Value Added Tax in the EC.

178 pages, Paperback

First published August 1, 1995