Cornielje, Simon
The costly stalemate of EU VAT harmonization / Simon Cornielje
Resumen.
This article examines the current state of the harmonization of EU VAT. It raises the question of whether further harmonization is (still) desirable, and if so, what is holding the Member States back. In this light, it is assessed to what extent the Member States' claim of tax sovereignty is convincing enough to justify the current imperfect state of VAT harmonization.
IMPUESTO SOBRE EL VALOR AÑADIDO
ARMONIZACION FISCAL
AUTONOMIA TRIBUTARIA
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 31, n. 2, April 2022, p. 85-96
The costly stalemate of EU VAT harmonization / Simon Cornielje
Resumen.
This article examines the current state of the harmonization of EU VAT. It raises the question of whether further harmonization is (still) desirable, and if so, what is holding the Member States back. In this light, it is assessed to what extent the Member States' claim of tax sovereignty is convincing enough to justify the current imperfect state of VAT harmonization.
IMPUESTO SOBRE EL VALOR AÑADIDO
ARMONIZACION FISCAL
AUTONOMIA TRIBUTARIA
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 31, n. 2, April 2022, p. 85-96