A great reset of VAT rates? electrónico Redmar Wolf
By: Wolf, Redmar Allard
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | TIPOS | TASAS | EXENCIONES TRIBUTARIAS | POLITICA FISCAL | UNION EUROPEA
In:
International VAT Monitor 2022 (Volume 33), No. 2, p. 67-74Summary: The EU Council reached an agreement on updated rules for VAT rates. The new rules allow Member States an extended use of reduced rates, while serving EU policy objectives. Most of the current country-specific derogations will become available to all Member States. Now that political agreement has been obtained, the formal adoption of the directive with the new rate regime will follow in a matter of weeks.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2022/2-6 (Browse shelf) | Available | IVM/2022/2-6 |
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Resumen.
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The EU Council reached an agreement on updated rules for VAT rates. The new rules allow Member States an extended use of reduced rates, while serving EU policy objectives. Most of the current country-specific derogations will become available to all Member States. Now that political agreement has been obtained, the formal adoption of the directive with the new rate regime will follow in a matter of weeks.
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