Guide to Vat in the Ec : The 1993 Changes

The European VAT-network of Coopers & Lybrand explains how each country has implemented the Council Directive 91/680/EEC and amending Directive 92/III/EEC on VAT and provides an overview from a European perspective.For ease of use, the book is divided into three parts. The first part examines the main features of the new VAT-system and provides an overview. The second part comments, on a country by country basis, on key points, and includes in particular, the key rules for each country governing whether you are liable to VAT in that country and if so, the obligations you must compoly with. The third part is of nature of an appendix and includes the full text of the Directive (as amended) and a comprehensive index, which makes this part invaluable in its own right.This book is specifically written for business managers and their professional advisers.Coopers And Lybrand Staff is the author of 'Guide to Vat in the Ec : The 1993 Changes', published 1993 under ISBN 9789065447074 and ISBN 9065447075.