VAT Taxation of Gold in the European Union
| Autor: | Stefano Capaccioli |
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| Rok vydání: | 2014 |
| Předmět: | |
| Zdroj: | EC Tax Review. 23:85-101 |
| ISSN: | 0928-2750 |
| Popis: | Council Directive 98/80/EC introduced a Special VAT Scheme for Gold, granting some options to Member States. This article, starting from an analysis of the text of the Directive, takes into consideration the various VAT Acts in twenty-seven Member States, as obtained from the Government websites, to identify differences and to try to offer a common interpretation. |
| Databáze: | OpenAIRE |
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