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In this publication, members of the PwC European Indirect Tax network throughout the enlarged EU analyse the main features of the current EU VAT system.
They review the national laws and administrative arrangements implementing the EU’s directives and comment on the key issues in respective country chapters.
Since 10 new Member States joined the EU on 1 May 2004, the country chapters now include information on the national laws in respect of VAT in each of these 10 new Member States as well. |
Tables and a specially prepared consolidated version of the Sixth EU VAT Directive and the amending Directives are set out in the appendices. This book contains information which is based on the laws and regulations in force on 15 May 2004. It does not reflect information such as administrative decisions or comments which were not available on that date. It is emphasised that the information in this publication is presented in a summarised form and is intended to provide general guidance only. Specific professional advice should be obtained before any action is taken. |
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