Commentaries

VAT Memo


PART 1
Scope of VAT

 CHAPTER 1  Basic principles 

10
This section aims to give a broad overview of the main principles behind the operation of the VAT regime. It provides an outline of the rationale and workings of the VAT system, together with the compliance and reporting requirements.
Full details are contained in the respective relevant parts of VAT Memo.
 
 A. What is VAT? 
RattachementEC Directive 2006/112

 

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