European VAT - General Principles
15 Pages Posted: 20 Nov 2007
Date Written: November 2007
The paper is a primer on EU VAT. It explains the notion of territory, taxable Person, Taxable Transaction, Place of Taxable Transaction, Chargeable event, Taxable Amount, Tax Rates, Exemptions, Deductions and Persons liable for payment of tax.
Keywords: Value Added tax, VAT, EU taxation, European Taxation
JEL Classification: E6, E60, E61, E62, H2, H25, H3
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