欧洲共同体的增值税制度:对新的过渡制度的分析和进一步协调的前景

Berkeley Journal of International Law Pub Date : 1994-12-31 DOI:10.15779/Z386S7Q

C. Hart

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引用次数: 5

摘要

R EGIM E ....................................................7 IV。过渡政权 ........................................9个。目的、理论和基本概念的过渡R egim e .................................................9 B.一般增值税计划...............项下的义务16个1。注册增值税 ..............................16 2。增值税身份证号码 ............................18 3。账户和增值税登记 ........................20 4．发票 .............................................21 5。申报和纳税................23日6。概括性的语句 ..............................24一个。免除Intra-Community供应 ..................27

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The European Community's Value-Added Tax System: Analysis of the New Transitional Regime and Prospects for Further Harmonization

R EGIM E .................................................... 7 IV. THE TRANSITIONAL REGIME ........................................ 9 A. Purpose, Theory, and Basic Concepts of the Transitional R egim e ................................................. 9 B. Obligations, under the General VAT Scheme ............... 16 1. Registration for the VAT .............................. 16 2. VAT Identification Number ............................ 18 3. Accounts and the VAT Register ........................ 20 4. Invoices ............................................. 21 5. Filing of Returns and Payment of Taxes ................ 23 6. Recapitulative Statement .............................. 24 a. Exempt Intra-Community Supplies .................. 27

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Berkeley Journal of International Law

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