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THE OBJECTIVES OF THE INTERNATIONAL VAT ASSOCIATION
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To provide a forum for VAT reclaim agents and intermediaries to discuss aspects of VAT law and practice.
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To facilitate the exchange of ideas and information on VAT matters between VAT reclaim agents or intermediaries on a confidential basis.
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To further the study and knowledge of VAT law and practice amongst VAT reclaim agents or intermediaries, as it applies to VAT reclaims.
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To establish closer links between VAT reclaim agents or intermediaries and the relevant governmental authorities with a view to promoting a better understanding by each of the work of the other.
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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.
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To fulfil any object connected with any of the foregoing objects.
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The IVA shall be non-political and shall not actively represent the interests of any one member.
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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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The IVA shall be a members’ association and shall consist of ordinary members together with such honorary members as are mentioned.
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For the better attainment of its objects, the IVA shall be represented by an elected representative body known as “the Council” in the manner provided.
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