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This version of Europe Gateway is outdated since April 25, 2014.

EUROPE Gateway presents

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COUNCIL DIRECTIVE ON THE COMMON SYSTEM OF VAT /WITH FULL LISTS OF GOODS AND ACTIVITIES/

Portal EUROPE offers you the Council Directive from end-November 2006 concerning the establishment of the common sustem of value added tax /VAT/.

The principle of the common system of VAT entails the application to goods and services of a general tax on consumption exactly proportional to the price of the goods and services, however many transactions take place in the production and distribution process before the stage at which the tax is charged.

On each transaction, VAT, calculated on the price of the goods or services at the rate applicable to such goods or services, shall be chargeable after deduction of the amount of VAT borne directly by the various cost components. The common system of VAT shall be applied up to and including the retail trade stage.

For the full text and additional info, click HERE.



 
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