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  2. European Union value added tax - Wikipedia

    en.wikipedia.org/wiki/European_Union_value_added_tax

    EU VAT Tax Rates. The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). The EU's institutions do not collect the tax, but EU member states are each required to adopt in national legislation a value added tax that complies with the EU VAT code. Different rates of VAT apply in ...

  3. Value-added tax - Wikipedia

    en.wikipedia.org/wiki/Value-added_tax

    The European Union VAT is mandatory for member states of the European Union. The EU VAT asks where supply and consumption occurs, which determines which state collects VAT and at what rate. Each state must comply with EU VAT law, [56] which requires a minimum standard rate of 15% and one or two reduced rates not to be below 5%. Some EU members ...

  4. Category : Government agencies by year of establishment

    en.wikipedia.org/wiki/Category:Government...

    Main page; Contents; Current events; Random article; About Wikipedia; Contact us; Help; Learn to edit; Community portal; Recent changes; Upload file

  5. Ad valorem tax - Wikipedia

    en.wikipedia.org/wiki/Ad_valorem_tax

    The Sixth VAT Directive requires certain goods and services to be exempt from VAT (for example, postal services, medical care, lending, insurance, betting), and certain other goods and services to be exempt from VAT but subject to the ability of an EU member state to opt to charge VAT on those supplies (such as land and certain financial services).

  6. Indirect tax - Wikipedia

    en.wikipedia.org/wiki/Indirect_tax

    Sales tax and value-added tax (VAT) play the major role in this, with VAT being more commonly used around the world. The distinction between these two taxes is that sales tax is paid by the customer at the moment of purchase of the final good or service, whereas VAT is a multistage tax imposed on goods and services that is collected in parts at ...

  7. Member state of the European Union - Wikipedia

    en.wikipedia.org/wiki/Member_state_of_the...

    The European Union (EU) is a political and economic union of 27 member states that are party to the EU's founding treaties, and thereby subject to the privileges and obligations of membership. They have agreed by the treaties to share their own sovereignty through the institutions of the European Union in certain aspects of government.

  8. Timeline of European Union history - Wikipedia

    en.wikipedia.org/wiki/Timeline_of_European_Union...

    2016 – UK holds a Membership Referendum and votes to leave the European Union 2017 – Negotiations between UK and the EU officially started in June 2017 2017 – Start of Brexit : On 29 March 2017, the Government of the United Kingdom invoked Article 50 of the Treaty on European Union .

  9. Missing trader fraud - Wikipedia

    en.wikipedia.org/wiki/Missing_trader_fraud

    Carousel fraud, explained by the Dutch State. Missing trader fraud (also called missing trader intra-community fraud or MTIC fraud) involves the non-payment of Value Added Tax (VAT) to a government by fraudsters who exploit VAT rules, most commonly the European Union VAT rules which provide that the movement of goods between member states is VAT-free.