The Resource EU to take 'nuclear option' on VAT fraud with reverse charge systems

EU to take 'nuclear option' on VAT fraud with reverse charge systems

Label
EU to take 'nuclear option' on VAT fraud with reverse charge systems
Title
EU to take 'nuclear option' on VAT fraud with reverse charge systems
Creator
Subject
Language
eng
Summary
The article comments on the European Commission (EC) plans to take drastic action to tackle EU cross-border VAT fraud by allowing member states to deviate from the VAT Directive. The proposal, which could become effective as of 1 January 2018, will allow countries to apply a generalised reverse charge mechanism to business-to-business (B2B) sales over a threshold of €10,000 until at least 2022, when the 'definitive VAT regime' - based on the destination principle - is due to become effective
Citation source
In: International tax review. - London. - Vol. 28 (2017), no. 1 (February 2017) ; p. 8-10
http://library.link/vocab/creatorName
Stanley-Smith, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • VAT fraud
  • reverse charge mechanism
Label
EU to take 'nuclear option' on VAT fraud with reverse charge systems
Instantiates
Publication
Label
EU to take 'nuclear option' on VAT fraud with reverse charge systems
Publication

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