Merkx, Madeleine
A new (circular) economy a new special arrangement for second-hand goods! / Madeleine Merkx .-- , 2021
Disponible también en formato electrónico.
Resumen
The EU's ambition is to achieve a fully circular economy by 2050. The aim of a circular economy is to generate as little waste as possible. A circular organization of the production and distribution chain does not fit well within the European VAT system, which takes the linear production and distribution chain as its starting point. A special VAT regime, the special arrangement for second-hand goods, is necessary to deal with the return of products from the consumer sphere to the productive sphere. Since within a circular economy goods return more often from the consumer sphere to the productive sphere, the special arrangement for second-hand goods is likely to become more important. In this article the author addresses the special arrangement for second-hand goods both in a domestic and an international situation. The author addresses issues within the current arrangement and discusses solutions to improve the special arrangement to make it a better fit for the circular economy.
ECONOMÍA CIRCULAR
IMPUESTO SOBRE EL VALOR AÑADIDO
UNION EUROPEA
EC Tax Review 0928-2750 [print]v. 30, n. 2, Abril 2021, p. 64-69
A new (circular) economy a new special arrangement for second-hand goods! / Madeleine Merkx .-- , 2021
Disponible también en formato electrónico.
Resumen
The EU's ambition is to achieve a fully circular economy by 2050. The aim of a circular economy is to generate as little waste as possible. A circular organization of the production and distribution chain does not fit well within the European VAT system, which takes the linear production and distribution chain as its starting point. A special VAT regime, the special arrangement for second-hand goods, is necessary to deal with the return of products from the consumer sphere to the productive sphere. Since within a circular economy goods return more often from the consumer sphere to the productive sphere, the special arrangement for second-hand goods is likely to become more important. In this article the author addresses the special arrangement for second-hand goods both in a domestic and an international situation. The author addresses issues within the current arrangement and discusses solutions to improve the special arrangement to make it a better fit for the circular economy.
ECONOMÍA CIRCULAR
IMPUESTO SOBRE EL VALOR AÑADIDO
UNION EUROPEA
EC Tax Review 0928-2750 [print]v. 30, n. 2, Abril 2021, p. 64-69