Chris, Jacques,

On a more general note...

VAT in EU is not quite as normalised as it should be, I think about 12
years ago the EU adopted an interim VAT solution, but has been stuck
with it ever since due to lack of agreement.

If you're interested in this sort of thing, the interim VAT solution has
raised a bit of controversy recently as billions of euros have
disappeared through loop-holes. Do a google search for "VAT carousel" to
find out more about the problems with "carousel" fraud.

Finally, carousel fraud is causing other side effects, such as
distorting export figures, here's an interesting article on that...
http://www.finfacts.com/irelandbusinessnews/publish/article_10005795.shtml

This is probably a lot more detail than you need, but it's interesting
to know a little detail about the whole EU VAT setup...
-- 
Kind Regards
Andrew Sykes <[EMAIL PROTECTED]>
Sykes Development Ltd
http://www.sykesdevelopment.com

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