| Author (Person) | Capaccioli, Stefano |
|---|---|
| Series Title | EC Tax Review |
| Series Details | Vol.23, No.2, April 2014, p85–101 |
| Publication Date | April 2014 |
| ISSN | 0928-2750 |
| Content Type | Journal | Series | Blog |
|
Abstract: 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. |
|
| Source Link | http://www.kluwerlawonline.com/index.php?area=Journals |
| Subject Categories | Taxation |
| Countries / Regions | Europe |
