ISBN:
9789264163492
Language:
English
Pages:
Online-Ressource (164 p.)
,
ill.
Parallel Title:
Druckausg.
Parallel Title:
Druckausg. Cnossen, Sijbren, 1936 - Value-added taxes in Central and Eastern European countries
DDC:
330
Keywords:
Umsatzsteuer
;
EU-Steuerrecht
;
Osteuropa
;
Taxation
;
Europa
;
Vergleich
;
Osteuropa
;
Umsatzsteuer
Abstract:
This is the first study of the Value-Added Tax (VAT) systems of the ten countries of Central and Eastern Europe preparing for integration into the European Union (EU). The study offers a comparative evaluation of the main features of the VAT systems between the ten countries surveyed and provides a commentary on the development of the VAT systems in line with the VAT legislation of the EU.
DOI:
10.1787/9789264163492-en
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