VdA contributes for the second year in a row to the publication European VAT Handbook

This book provides detailed essential information about VAT in 29 European countries. The information for each given country is provided in a separate chapter and all 29 chapters follow the same structure, thus allowing a comparison of VAT structures between different countries and particularly an analysis of the areas where the various countries apply different rules.

Conceição Gamito and Frederico Antas are the authors of the Portuguese chapter for European VAT Handbook 2014.

• Please find here an excerpt of European VAT Handbook 2013.

"Reproduced with permission from The VAT Consultancy Firm. This chapter was published in European VAT Handbook 2013 (published in May 2013; editors: Marja van den Oetelaar, Dr Aiki Kuldkepp)".