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In this publication,
members of the PricewaterhouseCoopers European
Indirect Tax network throughout the enlarged EU
analyse the main features of the current EU VAT
system.
They review the national laws and administrative
arrangements implementing the EU’s directives
and comment on the key issues in respective country
chapters.
Since 10 new Member States joined the EU on 1
May 2004, the country chapters now include information
on the national laws in respect of VAT in each
of these 10 new Member States as well.
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Tables
and a specially prepared consolidated version of
the Sixth EU VAT Directive and the amending Directives
are set out in the appendices. This book contains
information which is based on the laws and regulations
in force on 15 May 2004. It does not reflect information
such as administrative decisions or comments which
were not available on that date. It is emphasised
that the information in this publication is presented
in a summarised form and is intended to provide
general guidance only. Specific professional advice
should be obtained before any action is taken. |
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