Postponed Accounting in the European Union

Journal
Fedchyshyn, Y.
European Union
International VAT Monitor 2014 (Volume 25), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author presents an overview of the criteria and conditions that Member States of the European Union apply for allowing importers of goods to account for import VAT through their periodic VAT return.