Articles of association

Abstract:

"1. NAME AND LOCATION

The name shall be the "International VAT Association", abbreviated as “IVA”. The IVA is an international non-profit association governed by the Act of 27 June 1921, as amended by the Act of 2 May 2002.

The registered head office of the IVA is located at Belgium, 8000 Brugge, Kleine Moerstraat 5B. It may be transferred throughout Belgium by decision of the Council, notice of which is to be published in the annexes to the official gazette within a month.

2. OBJECTS OF THE IVA

(1) The objects of the IVA are devoid of any intention of profit and shall be the better understanding and studying of VAT and other indirect tax laws and practice in an international perspective.

2. a) For this purpose, the IVA shall develop the following activities: a) to further the study and knowledge of VAT law and practice;

(i) amongst VAT experts and professionals, in business, in tax and law firms, government administrators, experts, academics and students

(ii) amongst VAT compliance specialists and notably VAT reclaim agents or intermediaries, as it applies to VAT reclaims,

2. b)  to provide a forum for the above categories of members to discuss aspects of VAT law and practice,

2. c)  to facilitate the exchange of ideas and information on VAT matters between members on a confidential basis,

2. d)  to help fiscal authorities in their fight against fraud in the field of VAT and other indirect taxes,

2. e)  to establish closer links between members and the relevant governmental authorities with a view to promoting a better understanding by each of the work of the other,

2. f)  to make representations to governmental authorities, paying agencies or the Commission of the European Communities, or other appropriate person or body, on the operation of VAT law and practice and, in particular, but without prejudice to the generality of the foregoing, on proposals for new legislation and changes in current practice,

2. g)  to fulfil any object connected with any of the foregoing objects.

(2)  The IVA shall be non-political and shall not actively represent the interests of any one member or sector of members.

(3)  In the construction of these objects no one of the objects specified in this Article shall predominate amongst them and no object shall be regarded as subordinate to another."

 

 

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