The costly stalemate of EU VAT harmonization Simon Cornielje
By: Cornielje, Simon
.
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 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 2141-B/2022/2 EC Tax Review | OP 2141-B/2022/2-1 EU budgetary reform and tax harmonization | OP 2141-B/2022/2-2 The interest limitation rule in the light of European constitutional law | OP 2141-B/2022/2-3 The costly stalemate of EU VAT harmonization | OP 2141-B/2022/2-4 The potential relevance of the CJEU case law on group taxation under the EU / UK Trade and Cooperation Agreement | OP 2141-B/2022/3 EC Tax Review | OP 2141-B/2022/3-1 Should we cut "final" losses? |
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.
Click on an image to view it in the image viewer
There are no comments for this item.