European Stars and Stripes (Newspaper) - December 01, 1994, Darmstadt, Hesse                                In Europe vats Conion hut tourists refunds Aren t ,."by the new York times. V Switzerland is joining the 1.9 european countries that charge a value added tax or vat on a cods and services. The tax the equivalent of a National sales tax goes into effect Jan 1 and the rate is 6.5 percent.  to things that concern tourists accommodations car rentals and restaurant meals As Well As goods purchased to be taken Home the new tax described As  tax will replace a Purchase tax of 4.5 to 4.8 percent that no applies but Only to merchandise. Despite the Rise the 6.5 percent rate is the lowest in Europe where the Levels run up to 25 percent in Denmark 21 percent in Ireland and 17.5 percent in the Netherlands and Britain. _ tourism promotion organizations make a fair amount of noise about the possibilities for tourists to recover the taxes they have land out but the truth is that with one exception refunds Are available Only for merchandise that is bought to be taken out of the country and the tourist must spend a certain amount in one store or in Spain on one Purchase for a refund. The vat is sneaky the Price tags on merchandise the prices on menus or rates printed on hotel brochures generally do not list it separately the traveler May even remain unaware of its existence. Once the traveler is aware of it and in search of a refund figuring out the amount requires some Tricky math. _ for example Denmark applies a tax of 25 percent but the refund will Cje Only 20 percent of the total Purchase Price. Price of the object alone $100. Tax $25. Price plus tax $125. Refund $25, or 20 v percent of $125. Except for Britain european countries set a minimum amount in local currency that travellers must spend in one store or in the Case of Spain on one Purchase to qualify for a refund. While the thresholds can seem rather Steep to travellers on a budget the fact is that there is Little Point in going through All the paperwork for Small purchases which produce still smaller refunds and which will be further diminished by a service charge of 20 percent levied by the company that handles the refunds. If you Are making a Purchase in a store where things Are More informal it s smarter to see if the store will deduct the tax from the Price and avoid the annoyance As you leave the country. Small shops Are Likely to be most amenable to this idea. To order any Book cd or video. Call toll free 0130-8-21176 of  �.imi.w.-vv,\riivi7v . V in Favl usaa "".". 5th of december special is. A iotrsiect6ar dress in style with the latest fashions from the Fuerth  preferred place to shop Fuerth main Exchange Wal Strasse 90-100, Fuerth phone 0911 97020 army a air Force Exchange service International n a of to Bow we a per he by a mamas gift Lor that special someone at the final Bazaar Iteld at the Terrace club. \ Don t min the to eatrlxgjrtffics4te 7p.m. To a " � ? of iced Wjt ad�--.-./".   ski kids and daily ski packages available for those not ready for advanced skiing on Austria s most challenging slopes. For details & reservations at arc Berchtesgaden Contact Dan 4415-623 Civ 08652-61057 fax 08652-62768 do camber 1, 1994 stripes Magazine i 7