VAT 2014 - Law with summaries

In the eleventh edition of this practical, proven publication, the author illustrates the VAT Act with 152 clear diagrams. The full text in force as of 1 January 2014 is thus uniquely supplemented by a schematic representation of the most common sections of the Act, thus providing the user with an invaluable aid. The current edition responds primarily to changes related to the recodification of private law and introduces new concepts introduced for this reason into the VAT Act. Illustrative diagrams show, for example: tax base, delivery of selected immovable property, complete summaries of types and adjustments of deductions, the terms of liability for unpaid tax, transport in the EU, when and how the advance coefficient, VAT corrections, as with the change in the annual tax rate, domestic reverse charge, Taxation of services in the EU, provision of services from the EU and third countries, changes to the scheme 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.