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EU proposes new VAT scheme for small businesses Michael van de Leur

By: Leur, Michael van de.
Material type: ArticleArticlePublisher: 2018Subject(s): EMPRESAS PEQUEÑAS Y MEDIANAS | IMPUESTO SOBRE EL VALOR AÑADIDO | COSTES DE CUMPLIMIENTO | UNION EUROPEAOnline resources: Click here to access online In: International VAT Monitor v. 29, n. 3, May / June 2018, p. 97-98Summary: On 18 January 2018, the European Commission published a proposal for new simplification rules that would allow Member States to reduce the VAT compliance cost for small businesses. With this proposal, the European Commission would like to assist small businesses suffering under disproportionate VAT compliance costs. The author discusses the proposal.
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IVM/2018/3-1 (Browse shelf) Available IVM/2018/3-1

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Resumen.

On 18 January 2018, the European Commission published a proposal for new simplification rules that would allow Member States to reduce the VAT compliance cost for small businesses. With this proposal, the European Commission would like to assist small businesses suffering under disproportionate VAT compliance costs. The author discusses the proposal.

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