VAT 2019 - Law with summaries

In the sixteenth edition of this practical, proven publication, the author uses 160 clear diagrams to illustrate " displays" VAT Act. The full text applicable for 2019 is thus uniquely supplemented with summaries of the sections of the Act, giving you an invaluable tool.

The summaries contain the latest developments in the law: vouchers, virtual currency, adjustments to deductions for small assets on deregistration, adjustments to bad debts. Illustrative summaries include, for example: control reports, delivery of selected immovable property, complete summaries of types and adjustments of deductions, deduction for theft of stock, the terms of liability for unpaid tax, who is an unreliable person, VAT corrections, as with the change in the annual tax rate, domestic reverse charge, Taxation of goods and services in the EU, transport in the EU, mode changes upon registration or cancellation.

A complete overview of the VAT payer's obligations is given. The annex contains VAT forms, a list of basic EU rates including the VAT number structure and a list of electronically supplied services.