Essays about: "intra-Community acquisition"

Found 1 essay containing the words intra-Community acquisition.

  1. 1. Intra-EU trade and chain transactions under EU VAT – between simplification measures and inconsistent results

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Edvinas Sutkaitis; [2012]
    Keywords : Intra-EU trade; chain transactions; VAT; intra-Community supply; intra-Community acquisition; simplified intra-Community triangulation; transitional arrangements; reporting obligations; Intrastat; Law and Political Science;

    Abstract : After nearly 20 years ago when the transitional arrangements for the taxation of trade between Member States was introduced it made a significant improvement compare to the old exports and imports system. However, the new arrangements have not eliminated obstacles completely for proper trade between Member States and proper functioning of the single market. READ MORE