High Court vetoes card fee VAT block
- High Court rules on Courts. // Accountancy;Dec2004, Vol. 134 Issue 1336, p93
Reports that the British Court of Appeal has ordered furniture retail chain Courts in November 2004 to pay extra value-added tax (VAT) payments. Amount to be paid by Courts; Views of Justice Jonathan Parker on the appeal made by the company to a High Court ruling issued in November 2003;...
- Primback: pay the VAT. Kidd, Andrew // Cabinet Maker;05/18/2001, Issue 5238, p1
Reports the payment of value added taxes (VAT) by furniture retailers in Europe. Confirmation of the European Court of Justice on the requirement of payment of the full retail price of the VAT; Judgement of the shift of the burden of the cost of credit to retailers; Limitations on rules of customs.
- Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience. Bird, Richard M.; Mintz, Jack M.; Wilson, Thomas A. // National Tax Journal;Dec2006, Vol. 59 Issue 4, p889
Canada has operated both a federal value--added tax (the GST) and two variants of provincial VATs for the last 15 years. In addition, several provinces have continued to operate retail sales taxes similar to those in most US states. A brief review of experience around the world with "two--level"...
- VAT-- compliance costs to the independent retailer. Godwin, Michael // Accountancy;Sep76, Vol. 87 Issue 997, p48
The article discusses the findings of a survey conducted in Bath, England by the Centre for Fiscal Studies about compliance costs independent retailers face with the newly introduced value-added tax (VAT). Under VAT, retailers were imposed with extensive direct compliance duties. The survey...
- Need for consensus on VAT introduction. Jafarulla, A. // Textile Magazine;Jul2003, Vol. 44 Issue 9, p86
Focuses on the introduction of value added tax (VAT) system in retail trade. Definition of VAT; Advantages of VAT over the other sales tax; Opportunities provided by VAT to the government.
- A tax of the jitters. Light, Deborah // Bulletin with Newsweek;1/18/2000, Vol. 118 Issue 6207, p50
Focuses on the confusion inflicted by the July 1, 2000 introduction of goods and services tax (GST) in Australia's retail trade. Computation of GST; Australian Retailers Association's grant to educate members on GST; Consumers' preparation for the imposition of GST. INSET: Summary of...
- ...Who has the funds to pay. // Cabinet Maker;02/09/2001, Issue 5224, p2
Reports on the responses of the retailers to the value added tax (VAT) ruling in Great Britain. Provisions of large furniture retailers for extra VAT and interest; Impact of the ruling on Furnitureland, Wamsleys and Land of Leather; Comments of some retailers on the ruling.
- Safe shopping is a step nearer. // Cabinet Maker;02/09/2001, Issue 5224, p7
Focuses on the plan for a consumer payment protection scheme for furniture retailers in Great Britain. Value added tax demands of Customs & Excise officials; Impact of the scheme on the performance of companies; Conference of retailers for the establishment of a protection scheme.
- GOODS AND SERVICES TAX IN INDIA: SOME ISSUES. Naik, Dasharath. S. // Golden Research Thoughts;Oct2013, Vol. 3 Issue 4, p1
The most important tax development of last half-century has undoubtedly been the rise to prominence of the value-added tax (VAT). This tax has taken center stage almost everywhere (with the significant exception of the United States) and has become revenue mainstay for many countries (Bird. R)....