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Anglický jazyk
European Union Value Added Tax
Autor: Lóegaire Humphrey
Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. The European Union Value Added Tax is the system of value added tax adopted by nations in the EU VAT Area. The European Union... Viac o knihe
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O knihe
Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. The European Union Value Added Tax is the system of value added tax adopted by nations in the EU VAT Area. The European Union itself does not collect the tax, but EU member states are each required to adopt a VAT that complies with the EU VAT system. Some of the VAT collected by member states is used to fund the European Union. As a consumption tax, the EU VAT taxes the consumption of goods and services in the EU VAT area. The EU VAT's key issue asks where the supply and consumption occurs thereby determining what member state will collect the VAT and what VAT rate will be charged. Different rates of VAT apply in different EU member states. The minimum standard rate of VAT throughout the EU is 15%, although reduced rates of VAT, as low as 5% or 0%, are applied in various states on various sorts of supply. The maximum rate in the EU is 25%.
- Vydavateľstvo: OmniScriptum
- Rok vydania: 2026
- Formát: Paperback
- Rozmer: 220 x 150 mm
- Jazyk: Anglický jazyk
- ISBN: 9786137162712
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