The Resource The future of the European VAT system

The future of the European VAT system

Label
The future of the European VAT system
Title
The future of the European VAT system
Creator
Subject
Language
eng
Summary
The EU VAT system appears to be sensitive to fraud and the European Commission has recently raised the issue of reforming the "transitional VAT regime" currently in force. In this article, the author endeavours to contribute to this discussion by evaluating the various options for the future EU VAT system, including taxation based on the origin principle and the introduction of the generalized reverse charge mechanism, a supplementary EU VAT, and real-time VAT collection (RTvat)
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 22 (2011),
http://library.link/vocab/creatorName
Wohlfahrt, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT system
  • origin principle
  • reverse charge mechanism
  • automation
Label
The future of the European VAT system
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.3736660 4.9336932
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