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ItalianCompanyLaw,WiththeItalian Textof the Civil Code,Book V, Articles2325-2548, by Aldo Frignani and Giancarlo Elia.

ItalianCompanyLaw,WiththeItalian Textof the Civil Code,Book V, Articles2325-2548, by Aldo... 1993, a new directive, adopted on december 16th, 1991, supplements the common system of VAT and amends the Sixth Directive "with a view to the abolition of fiscal frontiers." An integrated text of the adopted directives and the new Directive on the abolition of fiscal frontiers has not yet been pub- lished. This book is divided into two parts: the first part offers an introduction to the system of VAT in the EC based on the Sixth Directive, an overview of the developments towards the completion of the internal market with regard to VAT and an introduction to the system after 1992. The second part presents an integrated text of the adopted relevant (numbered) directives, as well as the text of Directive 91/680/EEC supplemen- ting the common system of VAT and amending the Sixth Directive with a view to the abolition of fiscal frontiers. The authors speak out the hope that the book will be a useful reference to tax advisers, accounting professionals, financial executives and others interested in more than their national VAT legislation. I think that this hope is certainly justified, because this book contents a good combination of the theoretical and practical aspects of VAT http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Tilburg Law Review Brill

ItalianCompanyLaw,WiththeItalian Textof the Civil Code,Book V, Articles2325-2548, by Aldo Frignani and Giancarlo Elia.

Tilburg Law Review , Volume 2 (3): 2 – Jan 1, 1993

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Publisher
Brill
Copyright
Copyright © Koninklijke Brill NV, Leiden, The Netherlands
ISSN
2211-0046
eISSN
2211-2596
DOI
10.1163/221125993X00204
Publisher site
See Article on Publisher Site

Abstract

1993, a new directive, adopted on december 16th, 1991, supplements the common system of VAT and amends the Sixth Directive "with a view to the abolition of fiscal frontiers." An integrated text of the adopted directives and the new Directive on the abolition of fiscal frontiers has not yet been pub- lished. This book is divided into two parts: the first part offers an introduction to the system of VAT in the EC based on the Sixth Directive, an overview of the developments towards the completion of the internal market with regard to VAT and an introduction to the system after 1992. The second part presents an integrated text of the adopted relevant (numbered) directives, as well as the text of Directive 91/680/EEC supplemen- ting the common system of VAT and amending the Sixth Directive with a view to the abolition of fiscal frontiers. The authors speak out the hope that the book will be a useful reference to tax advisers, accounting professionals, financial executives and others interested in more than their national VAT legislation. I think that this hope is certainly justified, because this book contents a good combination of the theoretical and practical aspects of VAT

Journal

Tilburg Law ReviewBrill

Published: Jan 1, 1993

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