Eurovatman cometh within the month

Article Abstract:

Changes in the VAT system will occur with the completion of the European single market on Dec 31 1992. Intra-community goods movement will be zero-rated as a transitional method. A full 'origin' system will operate from 1997 whereby tax is charged on goods and services in the country of origin. EC sales lists will operate and trade statistics will be collected through intrastat. VAT registered businesses with a value of trade above 135,000 pounds sterling will provide extra monthly information and all non-registered businesses will have to register if total value of goods is above 36,000 pounds sterling.

Taxation, Value-added tax

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A bluffer's guide to Eurolegislation

Article Abstract:

The completion of the European market in Jan 1993 relies on the implementation of 94 directives and regulations. The directives and regulations cover 10 main areas. The directives on the construction industry focus on the harmonisation of building standards in Europe; public procurement directives cover a system of fair tendering within public sectors; and company and commercial law directives cover public and private companies and their activities, such as valuing, assets, the presentation of accounts, mergers and takeovers.

Economic policy

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Objectives for the UK presidency of the EC

Article Abstract:

The United kingdom will hold the presidency of the Council of Ministers of the European Community for the six months from Jul 1 1992. The two main aims of the presidency will be the completion of the single European market and preparation for the enlargement of the Community. The construction industry will benefit from the single market and most of the legislation concerning the industry is already in place. The opening of public procurement throughout the Community will bring more opportunities for British firms.

Construction industry, Europe

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