A progress report on the EU's efforts to revamp its VAT system by Aleksandra Bal
By: Bal, Aleksandra
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Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | REFORMA | UNION EUROPEA
In:
Tax Notes International v. 93, n. 4, January 28, 2019, p. 393-397Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/93/4-2 (Browse shelf) | Available | OP 138-Bis/2019/93/4-2 |
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.
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