VATs in the Baltic countries - a comparative analysis

Journal
Cnossen, S.; Ulmre, A.
Estonia; Latvia; Lithuania; Poland
International VAT Monitor 2001 (Volume 12), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Estonia, Latvia, Lithuania, and Poland have applied for membership of the European Union. The adjustment of the existing VATs to the requirements of the Sixth VAT Directive is a non-negotiable condition for membership. Survey and evaluation of the VATs in the Baltic accession countries and comparison with the VATs in other Baltic countries that are already member of the EU, i.e. Finland, Sweden, Denmark, and Germany.