Bal, Aleksandra

A progress report on the EU's efforts to revamp its VAT system / by Aleksandra Bal .-- , 2019


Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.

In this article, the author discusses the EU's efforts to revamp the VAT system as envisaged by the 2016 VAT action plan and evaluates its progress on removing obstacles to e-commerce, implementing the definitive VAT system for intra-EU trade, simplifying the VAT compliance obligations for small and medium-size enterprises, and modernizing the VAT rate policy.


IMPUESTO SOBRE EL VALOR AÑADIDO
REFORMA
UNION EUROPEA

Tax Notes International 1048-3306 v. 93, n. 4, January 28, 2019, p. 393-397

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