Practical information on European VAT

Presents information on VAT in many European countries (both EU and non-EU) including standard and reduced VAT rates, various thresholds and information on the offices of the national tax administration where non-resident traders must file VAT refund applications or may obtain information on national VAT rules. The data included in the overview are compiled by the editors on the basis of information provided by the International VAT Monitor's correspondents at the beginning of 2004.