Description: Table of LegislationTable of Cases1 INTRODUCTIONA. GeneralB. Prohibition of discrimination on grounds of nationalityC. The general scheme of taxationD. Repayment of taxes paid but not dueE. Harmonization of indirect taxesF. Mutual assistance by the competent authoritiesG. Administrative co-operation in the field of indirect taxation (VAT)H. Standing Committee on Administrative Co-operation2 TAXATION AFFECTING IMPORTS AND EXPORTSA. ImportsB. Exports3 VALUE ADDED TAXA. IntroductionB. Intra-Community acquisitionsC. Territorial applicationD. Taxable personsE. Place of taxable supplies of goodsF. Place of taxable supplies of servicesG. Chargeable events and chargeability to taxH. Rates of taxI. ExemptionsJ. The right to deductK. Persons liable for payment of taxL. Obligations of persons liable for payment of taxM. Special schemes and arrangementsN. Transitional arrangements for taxation of trade between member statesO. Simplification proceduresP. International agreementsQ. RefundsR. Implementation measuresS. The Value Added Tax CommitteeT. Transitional meaures applying in the context of the accesssions of 1995 and 2003U. Special tax exemptions from value added tax4 EXCISE DUTIESA. Movement and storage of products subject to excise dutyB. Excise Duties affecting Energy Products and ElectricityC. Excise Duties affecting alcohol and alcoholic beveragesD. Excise Duties affecting the consumption of manufactured tobaccoE. Other special provisions5 COMPANY TAXATIONA. Capital DutyB. Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares converning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member StatesIndex

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