European VAT - General Principles

15 Pages Posted: 20 Nov 2007

See all articles by Arvind Ashta

Arvind Ashta

CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté

Date Written: November 2007

Abstract

The paper is a primer on EU VAT. It explains the notion of territory, taxable Person, Taxable Transaction, Place of Taxable Transaction, Chargeable event, Taxable Amount, Tax Rates, Exemptions, Deductions and Persons liable for payment of tax.

Keywords: Value Added tax, VAT, EU taxation, European Taxation

JEL Classification: E6, E60, E61, E62, H2, H25, H3

Suggested Citation

Ashta, Arvind, European VAT - General Principles (November 2007). Available at SSRN: https://ssrn.com/abstract=1031189 or http://dx.doi.org/10.2139/ssrn.1031189

Arvind Ashta (Contact Author)

CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté ( email )

29 rue Sambin
21000 Dijon
France

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