EU VAT cross - border rulings electrónico Mojca Bartol Lesar
By: Lesar, Mojca Bartol
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Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | OPERACIONES TRANSFRONTERIZAS | UNION EUROPEA
In:
International VAT Monitor v. 30, n. 6, November / December 2019, p. 247-254Summary: A pilot cross-border ruling (CBR) project has been set up under the auspices of the EU VAT Forum to allow taxable persons to obtain advance rulings on the VAT treatment of complex cross-border EU transactions. Several Member States are participating in this project. In this article, the author explains the background of the CBR project and reflects on its value, based on an analysis of the rulings issued so far, and also having regard to the VAT "double taxation dialogue initiative" (likewise initiated by the VAT Forum) and to the VAT Committee Guidelines. Finally, the CBR pilot project is also assessed through the prism of the protection of taxpayers' rights.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2019/6-3 (Browse shelf) | Available | IVM/2019/6-3 |
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Disponible únicamente en formato electrónico.
Resumen.
A pilot cross-border ruling (CBR) project has been set up under the auspices of the EU VAT Forum to allow taxable persons to obtain advance rulings on the VAT treatment of complex cross-border EU transactions. Several Member States are participating in this project. In this article, the author explains the background of the CBR project and reflects on its value, based on an analysis of the rulings issued so far, and also having regard to the VAT "double taxation dialogue initiative" (likewise initiated by the VAT Forum) and to the VAT Committee Guidelines. Finally, the CBR pilot project is also assessed through the prism of the protection of taxpayers' rights.
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