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Massimo Paternoster

Massimo Paternoster’s Legal Guides

2 total

  • VAT in Europe: a synopsis

    Value added tax is a general, indirect tax on consumption,calculated on the price of the transaction,effected by a taxable person,in exchange of consideration,within EU. Legislation in force in Europe: i) EC Directive 2006/112/EC; ii) Member States (MS)national laws. Type of tran...

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  • An overview of the Incoterms

    The International Commercial Terms, better known as Incoterms, are commercial terms (published by the International Chamber of Commerce) commonly used by the contracting parties of a cross-border transaction to regulate the place of delivery of the goods, and to allocate costs an...

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