Library guides
Subject: Law and Political ScienceVAT: value-added tax
This guide answers the most frequently asked questions about value-added tax (VAT). It offers sources of information to stay up to date on legal and financial affairs, as well as content filling you in on the this type of tax's characteristics, scope, payers, legislation and potential deductions.
What is it?
Description of VAT and how it works in Wolters Kluwer. It contains a definition, a summary of the different VAT rates and an explanation of how it is applied.
Definition of VAT and its features in Economipedia.
Practical information on VAT (general issues, regimes, operations...) from the Biscay Provincial Council.
Notes by the Open Institute of Catalonia on VAT and the main factors to be taken into account.
Article on vLex on the general characteristics of value added tax and the related legislation.
Librarians responsible for this library guide
Elisabet Cervera
Operative subgroup: Librarian for Law and Political Science, Doctoral School Operative group: Library for Learning