Value added tax rates in the light of Community law
This paper focuses on the current Community legislation concerning the value added tax rates. The fundamental point of this attempt is that the definitive VAT system based on taxation at origin would require a higher degree of harmonization of VAT rates compared to the current system based on taxati...
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| Format: | Article |
| Language: | English |
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WSB University in Torun
2010-12-01
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| Series: | Torun Business Review |
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| Online Access: | https://tbr.wsb.torun.pl/index.php/journal/article/view/145 |