The EC Standards in the Scope of Value Added Tax

Jolanta Szoùno-Koguc

Abstract


This article presents solutions of the value added tax construction according to the EC directives. The authoress indicates VAT standards relating to particular attributes of taxable person and liable for payment, subject to tax, taxable base and tax rates, exemptions and special schemes (for small business, farmers etc.).

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"Public Policy and Administration" ISSN online 2029-2872 / ISSN print 1648-2603