The definitive work on value added tax in the Republic of Ireland. This popular book deals comprehensively with the difficult issues facing today's practitioner. Focussing on the key areas, it details the primacy of European Union Law and its impact on Irish legislation. Designed to be used day-in day-out, it includes numerous worked examples and case law annotations.
Sprache
Verlagsort
Verlagsgruppe
Bloomsbury Publishing PLC
Zielgruppe
Maße
Höhe: 248 mm
Breite: 156 mm
ISBN-13
978-1-85475-152-2 (9781854751522)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
"Introduction. Scope of VAT. Who is taxable? What is taxable? Place of supply. Chargeable event/when is tax due? Taxable amount. Credit/refund for input tax. Rates of VAT. Imports. Exports including retail exports and exported services. Complying with VAT Regulations. Revenue powers. Legal precedent. Auctioneering. Charities. Chemists. Clubs. Computers. Customs House Dock Financial Services Centre. Duty free zones. Exports. Farming/fishing/forestry. Financial services. Hotels and catering. Leasing. Legal services - solicitors/barristers. Leisure activities. Liquidators/receivers. Miscellaneous. Property and land. The State, local authorities and bodies governed by public law. Non-statutory consolidated VAT Act. Non-statutory consolidated VAT Regulations. VAT Refund and other Orders. EC VAT Directives and Regulations. 1992 proposals. Clearance house arrangement for input tax. Index."
