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EU-UK Trade and Cooperation Agreement

With several comments by the editorial board of H&I

2021 || Paperback || Giorgio Beretta e.a. || Wolters Kluwer Nederland B.V.

How does the EU-UK Trade and Cooperation Agreement affect value added tax (VAT) matters? This publication offers practical guidance by painting a clear picture of Brexit's impact on the existing VAT and tax framework at the EU level and beyond. The recent EU-UK Trade and Cooperation Agreement contains various clauses impacting value added tax (VAT). Most of the relevant VAT provisions are outlined in the "Protocol on Administrative Cooperation and Combating Fraud in the Field of Value Added ...