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Irish Value Added Tax [Pehme köide]

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  • Formaat: Paperback / softback, 1416 pages, kõrgus x laius: 248x156 mm
  • Ilmumisaeg: 01-Apr-1990
  • Kirjastus: Butterworth Ireland
  • ISBN-10: 1854751522
  • ISBN-13: 9781854751522
Teised raamatud teemal:
  • Pehme köide
  • Hind: 86,53 €*
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Irish Value Added Tax
  • Formaat: Paperback / softback, 1416 pages, kõrgus x laius: 248x156 mm
  • Ilmumisaeg: 01-Apr-1990
  • Kirjastus: Butterworth Ireland
  • ISBN-10: 1854751522
  • ISBN-13: 9781854751522
Teised raamatud teemal:
Püsilink: https://www.kriso.ee/db/9781854751522.html
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.
"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."