The Resource VAT deduction and Member State sovereignty : (still) a good idea?

VAT deduction and Member State sovereignty : (still) a good idea?

Label
VAT deduction and Member State sovereignty : (still) a good idea?
Title
VAT deduction and Member State sovereignty : (still) a good idea?
Creator
Subject
Language
eng
Summary
It is admirable how much work the European Commission is currently doing in the area of VAT. The work of the European Commission, however, does not comprise the rules for VAT deduction. This is an area where Member States have still a lot of competences to set the rules. Because non-deductible VAT is a cost for businesses it will affect a business' competitive position directly and differences in rules on VAT deduction between Member States can positively or negatively impact a business' position. In this article the author addresses the areas where Member States have competences in the area of VAT deduction and discusses whether there is a need for more harmonization in the area of VAT deduction to ensure the proper functioning of the internal market now and in the future. This research is done in light of the 39th recital of the preamble to the VAT Directive which states that the objective of the directive is to harmonize the rules governing deductions to the extent that they affect the actual amounts collected
Citation source
In: World journal of VAT/GST law. - London. - Vol. 7 (2018), no. 2 ; 53-75
http://library.link/vocab/creatorName
Merkx, M.M.W.D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT deduction
  • tax sovereignty
  • harmonization of tax
Label
VAT deduction and Member State sovereignty : (still) a good idea?
Instantiates
Publication
Label
VAT deduction and Member State sovereignty : (still) a good idea?
Publication

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