The Resource Split payment across the European Union - review and analysis

Split payment across the European Union - review and analysis

Label
Split payment across the European Union - review and analysis
Title
Split payment across the European Union - review and analysis
Creator
Subject
Language
eng
Summary
In this article, the author discusses the split-payment mechanisms either implemented or drafted among the EU Member States. In principle, there are two basic ways to implement such a mechanism: (i) a VAT account scheme (implemented in Poland and Romania, as well as in pre-accession Bulgaria); and (ii) a VAT withholding scheme (drafted in France and the United Kingdom). Mixed mechanisms also appear (in Italy and the Czech Republic). In the opinion of the author, the VAT withholding mechanism might be the best way to implement split payment
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 31 (2020), no. 1 ; p. 24-31
http://library.link/vocab/creatorName
Gryziak, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • VAT accounts
  • withholding tax
Label
Split payment across the European Union - review and analysis
Instantiates
Publication
Label
Split payment across the European Union - review and analysis
Publication

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