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Removal of fiscal frontiers: the new directive amending and supplementing the sixth directive

Terra, Ben J. M. - In: International VAT monitor : a global guide to sales taxation (1992), pp. 2-34

Persistent link: https://www.econbiz.de/10001124381

International: the elimination of tax borders within the EC : recent developments regarding VAT

Terra, Ben J. M. - In: Bulletin for international fiscal documentation : … 44 (1990) 7, pp. 311-320

Persistent link: https://www.econbiz.de/10001092274

Removal of fiscal frontiers: the latest proposals by the Commission

Terra, Ben J. M. - In: International VAT monitor : a global guide to sales taxation (1990) 7/8, pp. 2-19

Persistent link: https://www.econbiz.de/10001278774

El IVA como catalizador del comercio internacional : el proceso comunitario de armonización

Terra, Ben J. M. - In: Información comercial española : ICE : revista de … (1994), pp. 85-100

Persistent link: https://www.econbiz.de/10001332209

A common system of VAT : a programme for the single market

Terra, Ben J. M. - In: International VAT monitor : a global guide to sales taxation 7 (1996) 5, pp. 232-238

Persistent link: https://www.econbiz.de/10001215176

Avoidance of double taxation in VAT : the place of supply in the EEC

Terra, Ben J. M. - In: International VAT monitor : a global guide to sales taxation (1990), pp. 8-22

Persistent link: https://www.econbiz.de/10001112231

The removal of tax barriers : White Paper from the Commission to the European Council ; the creation of an internal market ; follow up to the White Paper

Zanden, J. B. van der - In: Legal issues of European integration : law review of … (1989), pp. 137-168

Persistent link: https://www.econbiz.de/10001082392

Fiscal approximation - the challenge of 1992 : report on the Netherlands for the 1990 FIDE conference on fiscal harmonisation

Terra, Ben J. M. (contributor) - In: Sociaal-economische wetgeving : SEW ; tijdschrift voor … 38 (1990) 4, pp. 252-263

Persistent link: https://www.econbiz.de/10001084969

Removal of fiscal frontiers: the approximation of VAT rates

Terra, Ben J. M. - In: International VAT monitor : a global guide to sales taxation (1993), pp. 2-7

Persistent link: https://www.econbiz.de/10001139286

Levying VAT in the EU Customs Union : Towards a Single Indirect Tax Area? The Ordeal of Indirect Tax Harmonisation

Terra, Ben - 2020

This contribution deals with the latest proposals regarding levying VAT in the European Union (EU) Customs Union. The present system, which has been in place since 1993 and was supposed to be transitional, splits every cross-border transaction into an exempted cross-border supply and a taxable...

Persistent link: https://www.econbiz.de/10012824686