VAT Package 2010 - 2015

80,95 €
Non disponible actuellement chez l'éditeur

VAT package renseigne le lecteur sur la localisation des prestations de services, la nouvelle procédure de remboursement de la TVA et les obligations déclaratives découlant du "paquet TVA".

The implementation of the new VAT rules contained in the so-called VAT package into the Member States' legislations since 1 January 2010 has seen far-reaching changes to the VAT laws. This set of rules impacts businesses performing cross-border transactions and creates additional reporting obligations.

In this book, the rules contained in the so-called VAT package are presented, covering the following main topics:
. place of taxation for services supplied cross-border,
. invoicing and reporting obligations,
. procedure for VAT refund to EU businesses.

The rules are explained from a theoretical standpoint as well as from a practical point of view. When relevant, a focus is made on the consequences of the changes on the transactions in which Luxembourg entities can be involved. Many examples have been used to illustrate the VAT rules and clarify their impacts on transactions. Finally, in this new book, you will find an explanation of the way the transactions should be reported in the periodical VAT return, annual return and simplified return as well as the new IC sales lists for services and goods.

EAN 9782879742908
ISBN 978-2-87974-290-8
Date de parution 13/12/2012
Nombres de pages 202
Type d’ouvrage Guides pratiques
Support Livre
Langue Français
Auteur(s) Jacques Verschaffel, Yannick Zeippen
Editeur Larcier
Collection Promoculture
VAT Package 2010 - 2015 - Jacques Verschaffel - Yannick Zeippen | Lgdj.fr
VAT Package 2010 - 2015
80,95 €