Intra-Community VAT Handbook

Practical Requirements - Intrastat

Patricia More, Olivier Staub, Olivier Straub, Stéphanie Thomas, Marie-Anne Humbert

326 pages, parution le 01/07/2004

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Résumé

This VAT intra-Co mm unity Guide is destined, not only to company directors and managers but to anyone involved in business transactions with or within the European Union. Sales directors, accounting departments, tax advisors, tax managers and businesses, big or small, will find it to be an invaluable tool when confronted with treating VAT related matters.

Whatever your company's activity, if it is involved in doing business within the European Union, this VAT intra-Community Guide will supply concise and comprehensible answers to the numerous questions that will undoubtedly arise with regards to the optimal treatment of VAT requirements and formalities. With the inclusion often new Member States in the European Union's single market on May 1st 2004, this English version of the VAT intra-Comm unity Guide becomes a vita! source of reference for all the commercial actors of the intra-Community scene. It describes and simplifies the various and different trade transactions (intra-Community deliveries and acquisitions, transfers, distance sales, new means of transports, assembly, second-hand goods, etc.) and gives step by step practical instructions on filling out and filing VAT returns (INTRASTAT / DEB: what lines to fill out, what information to include...).

The VAT intra-Community Guide also includes specific case examples as well as pertinent advice from the authors, experts in the field of VAT and familiar with the complex rules, regulations and formalities of this tax regime. The reader will find models of the various forms presently in use in the different Member States as well as other essential and useful documentation. Forms pertaining to VAT formalities implemented within the new Member States will also be provided on the internet site www.editions-delmas.com as they become available.

Patricia More, Olivier Straub and Stephanie Thomas are tax advisors and intervene in all areas of intra-Community VAT. Marie-Anne Humbert participated in this English adaptation of the Guide de la TVA intra-Communautaire recently published by Delmas.

L'auteur - Stéphanie Thomas

Stéphanie Thomas est productrice et réalisatrice pour la télévision et la radio notamment pour l’émission Les pieds sur terre sur France Culture.

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Sommaire

Definition of Intra-Community VAT
General Requirements
- Declaratory Obligations Linked to the Elimination of Borders
- VAT Requirements Linked to the Implementation
- the Common Market
Movements of Goods
- Intra-Community Delivery / Acquisition
- Intra-Community Transfers and Affectations
- Non-Taxable Movements of Goods
- Sale of Goods on Consignment
- Sale with Installation or Assembly
- Triangular Operations
- VAT Purchase Quota Relief
- Person Benefiting from an Exception Regime (PEER)
- Distance Sales and Sales to Private Individuals
- Sales of New Means of Transport
- Sales of Goods Subject to Excise Duties
- Second-Hand Goods
Services related to Movements of Goods
- Supplies of Services Linked
- Intra-Community Exchanges
- Processing Operations
- Intermediaries
Procedure
- Cooperation Between the Member States
Additional Documentation and Useful Information
- Summaries
- Forms and Returns
- EU Regulation
- Useful Websites

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Delmas
Auteur(s)	Patricia More, Olivier Staub, Olivier Straub, Stéphanie Thomas, Marie-Anne Humbert
Parution	01/07/2004
Nb. de pages	326
Format	19,5 x 25
Couverture	Broché
Poids	665g
Intérieur	Noir et Blanc
EAN13	9782247058211
ISBN13	978-2-247-05821-1