Definitive VAT regime ready for the next step? Madeleine Merkx & John Gruson
By: Merkx, Madeleine
.
Contributor(s): Gruson, John.
Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | REFORMA | UNION EUROPEA
In:
EC Tax Review v. 28, n. 3, June 2019, p. 136-149Summary:
In this article the authors analyse and provide critical comments on EU proposals on VAT rates, SMEs and administrative cooperation of December 2017 and January 2018, and the proposal on the detailed implementation of the definitive VAT system, of May 2018.
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| Artículos | IEF | IEF | OP 2141-B/2019/3-3 (Browse shelf) | Available | OP 2141-B/2019/3-3 |
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| OP 2141-B/2019/3 EC Tax Review | OP 2141-B/2019/3-1 The uniform application of European Union law | OP 2141-B/2019/3-2 Sin taxes and the new tobacco products | OP 2141-B/2019/3-3 Definitive VAT regime | OP 2141-B/2019/3-4 Morgan Stanley judgment | OP 2141-B/2019/3-5 The VAT treatment of cryptocurrencies | OP 2141-B/2019/5 EC Tax Review |
Resumen.
In this article the authors analyse and provide critical comments on EU proposals on VAT rates, SMEs and administrative cooperation of December 2017 and January 2018, and the proposal on the detailed implementation of the definitive VAT system, of May 2018.
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