Cooper s Guide to Vat 94

With the establishment of the European Union on January 1 1993 new VAT rules were introduced covering the changed taxable transactions and new administrative formalities that came into being after the abolition of internal tax frontiers. The new regulations apply in particular to trade between the Member States and to activities related to freight transport. The basic features of the new rules are discussed in Part l, national laws and administrative procedures implementing the new EC regulations are treated in Part ll while Part lll consists of an appendix containing tables and an integration of the Sixth Directive and the 1991,1992 and 1994 amending Directives.