Code of practice

Abstract: "This Code of Practice together with the Articles of Association represents the obligations of an International VAT Association member to act with integrity, professionalism and discipline in all matters.

 A member’s professional conduct should place his obligations under the law, their position as a member of the International VAT Association and the good standing of the profession above the interests of his clients, or of his own self interest.

 The International VAT Association does not accept any responsibility for any loss or damage suffered by any person in consequence of them acting as a result of anything contained or omitted from this publication...."

 

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News from the Board

Communique about the IVA activities in 2018

You can find the document here.

News from IVA members

Germany - VAT Treatment of Community of Part Owners

The Federal Fiscal Court has made a landmark decision on communities of part owners: From a VAT perspective, communities of part owners no longer exist. Consequently, the “mystery” associated with communities of part owners lives on...

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News from EC

News from Accountancy Europe - March 2019

Speaking at a conference on taxation organised by the think-tank Bruegel, Commissioner Moscovici hinted that he would consider using enhanced cooperation if Member States fail to agree on the digital services tax (DST) at the upcoming 12 March ECOFIN meeting...

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Disclaimer:  The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.