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Quick Reference Guide To European VAT Compliance 2012

Quick Reference Guide To European VAT Compliance 2012

  • Author:
  • Publisher: Kluwer Law International
  • ISBN: 9789041138965
  • Published In: April 2012
  • Format: Paperback , 816 pages
  • Jurisdiction: Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Europe, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 
  • Contents 

Details

This title has annual new editions. 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.

This Quick Reference also includes a CD-ROM with key VAT reporting forms and other essential documentation for each country profiled. 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. Please note an online version of this title is also available, including quarterly online updates of the content.

Foreword. 

Part 1 General Section

1 About this Guide. 

2 Background to the VAT in Europe. 

3 VAT Treatment of Transactions. 

4 VAT Rates in the EU. 

5 Specialized Areas in Cross-Border Trade. 

6 The System of VAT Registration. 

7 VAT Registration: Special Areas of Concern. 

8 VAT Accounting Obligations. 

VAT Invoicing Requirements. 

10 Recordkeeping Requirements. 

11 Periodic VAT Reporting Obligations. 

12 Periodic Intrastat Declarations. 

13 VAT Audits. 

14 Proving VAT Exemptions for Exports and Intra-Community Supplies. 

15 VAT Refunds for Non-registered Companies. 

Part 2 VAT Compliance Procedures

Austria. Belgium. Bulgaria. Cyprus. Czech Republic. Denmark. Estonia. Finland. France. Germany. Greece. Hungary. Iceland. Ireland. Italy. Latvia. Lithuania. Luxembourg. Malta. The Netherlands. Norway. Poland. Portugal. Romania. Slovakia. Slovenia. Spain. Sweden. Switzerland. United Kingdom.

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