Coverart for item
The Resource Assessment of the application and impact of the optional 'reverse charge mechanism' within the EU VAT system : Specific Contract No 6 TAXUD/2013/DE/333 implementing Framework Contract No TAXUD/2012/CC/117 : Final Report November 2014

Assessment of the application and impact of the optional 'reverse charge mechanism' within the EU VAT system : Specific Contract No 6 TAXUD/2013/DE/333 implementing Framework Contract No TAXUD/2012/CC/117 : Final Report November 2014

Label
Assessment of the application and impact of the optional 'reverse charge mechanism' within the EU VAT system : Specific Contract No 6 TAXUD/2013/DE/333 implementing Framework Contract No TAXUD/2012/CC/117 : Final Report November 2014
Title
Assessment of the application and impact of the optional 'reverse charge mechanism' within the EU VAT system : Specific Contract No 6 TAXUD/2013/DE/333 implementing Framework Contract No TAXUD/2012/CC/117 : Final Report November 2014
Creator
Subject
Language
eng
Summary
Assessment of the application and impact of the optional 'reverse charge mechanism' within the EU VAT system. The European Commission seeks to which extent the reverse charge mechanism (RCM) is used as an anti-fraud tool within the EU and the related costs involved in the application of RCM on certain goods and services enumerated in articles 199 and 199a or persuant to a derogation granted on the basis of articles 394 and 395 of Council Directive 2006/112/EC of 28 November 2006 on the common system of Value Added Tax. The study has three main objectives: - to identify which Member States make use of the options to apply RCM and under which conditions; - to evaluate the importance in terms of VAT tax base and VAT revenue of the type of supply to which RCM can be applied compared to the overall economy of the Member States; and - to describe and quantify the adminstrative burden, including cash flow effects, for the taxable persons concerned, taking also into consideration the differences existing between the national rules of the Member States in this respect
Geographic coverage
Europe
Index
no index present
Language note
English
Literary form
non fiction
Label
Assessment of the application and impact of the optional 'reverse charge mechanism' within the EU VAT system : Specific Contract No 6 TAXUD/2013/DE/333 implementing Framework Contract No TAXUD/2012/CC/117 : Final Report November 2014
Instantiates
Publication
Extent
183 p.
Isbn
9789279444296
Label
Assessment of the application and impact of the optional 'reverse charge mechanism' within the EU VAT system : Specific Contract No 6 TAXUD/2013/DE/333 implementing Framework Contract No TAXUD/2012/CC/117 : Final Report November 2014
Publication
Extent
183 p.
Isbn
9789279444296

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...