International Value Added Tax

"VAT in Europe" sets out all the practical aspects of VAT in the 12 member states of the Community (and Norway and Sweden), providing a guide for those people working in this area. After a general introduction to the underlying principles of EC legislation and VAT, the book comprises a country-by-country guide which follows the same format for each. Each country section covers such important questions as: who is taxable, what is taxable, what activities are exempt from VAT and what activities may be subject to a special VAT regime. Appendices contain relevant EC directives, inter-country comparison charts and a glossary of terms.