VAT concessions for small businesses and primary Community law

Journal
Swinkels, J.J.P.
European Union
International VAT Monitor 2005 (Volume 16), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author examines the primary Community law aspects of the VAT concessions for small businesses laid down by Art. 24 of the Sixth Directive.