The Resource A critical analysis of the quick fixes for the EU intra-community B2B VAT system

A critical analysis of the quick fixes for the EU intra-community B2B VAT system

Label
A critical analysis of the quick fixes for the EU intra-community B2B VAT system
Title
A critical analysis of the quick fixes for the EU intra-community B2B VAT system
Creator
Subject
Language
eng
Summary
On 2 October 2018, the EU Member States agreed on the adoption of four regulatory changes which are intended to simplify the current VAT system for business-to-business (B2B) intra-Community trade, and to make that system more resistant to fraud and abuse. In this article, the authors provide a critical assessment of the four regulatory changes, the so-called "quick fixes". Amongst other features, the authors analyse to what extent the quick fixes serve legal simplicity and neutrality. Further, the authors discuss various practicalities which are associated with the entry into force of the regulatory changes as per 1 January 2020
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 30 (2019), no. 3 ; p. 103-110
http://library.link/vocab/creatorName
  • Horsthuis, M
  • Nellen, F.J.G
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • quick fixes (VAT)
  • VAT system
  • intra-Community transaction
  • burden of proof
  • chain transaction
Label
A critical analysis of the quick fixes for the EU intra-community B2B VAT system
Instantiates
Publication
Label
A critical analysis of the quick fixes for the EU intra-community B2B VAT system
Publication

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