The costly stalemate of EU VAT harmonization Simon Cornielje
By: Cornielje, Simon
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | ARMONIZACION FISCAL | AUTONOMIA TRIBUTARIA | UNION EUROPEA
In:
EC Tax Review v. 31, n. 2, April 2022, p. 85-96Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2022/2-3 (Browse shelf) | Available | OP 2141-B/2022/2-3 |
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.
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