VAT 2013 - Law with summaries

In the tenth edition of this practical, proven publication, the author illustrates the VAT Act in 163 clear diagrams. The full text effective as of 1 January 2013 is thus supplemented in a unique and unusual way by a schematic representation of the most common sections of the Act. Illustrative diagrams show, for example: taxable period - types of VAT corrections - types and adjustments of deductions - liability for unpaid tax - delivery of tax document - transport in the EU - when and how to advance coefficient - VAT corrections - how to change the annual tax rate - self-assessment in the EU and domestic - taxation of services in the EU - provision of services from the EU and third countries - rental of real estate - changes to the regime upon registration or cancellation and more. Forms are attached: list of basic rates in the EU including TIN structure, list of reverse charge, list of construction activities. The publication is appreciated not only by beginners, but also by teachers and students.