Towards an [ unlawful ] modernized EU VAT rate policy Rita de La Feria & Max Schofield
By: La Feria, Rita de
.
Contributor(s): Schofield, Max.
Material type: 
ArticlePublisher: 2017Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | BASE IMPONIBLE | ARMONIZACION FISCAL | UNION EUROPEA
In:
EC Tax Review v. 26, n. 2, April 2017, p. 89-95Summary: In late 2015, the European Commission announced a monumental U-turn on Value Added Tax rates policy. After decades of advocating the benefits of harmonization of VAT rates across the EU Member States, and after many failed legislative attempts at achieving it, the Commission declared its intention to do the opposite, namely to disharmonize VAT rates across Europe. The announcement was followed by a VAT Action Plan, and a public consultation on the reform of VAT rates, which, under the guise ofmodernization and consistency with the destination principle, presented two options for reform, both of which would give MemberStates further freedom and flexibility in the application of reduced rates. Against this background, the aim of this article is not torestate the benefits of VAT rate harmonization, but to assess whether the EU has legislative competence to approve disharmonizingVAT legislation. The article concludes that Article 113 TFEU could not be used as a legal basis for a Directive aimed atdisharmonizing VAT rates, and that any such Directive, would lack legal basis and, consequently, be unlawful under the EUconstitutional principle of conferral of powers.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141-B/2017/2-4 (Browse shelf) | Available | OP 2141-B/2017/2-4 |
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/2017/2-1 Anti - abuse measures in the area of direct taxation | OP 2141-B/2017/2-2 International income allocation under EU tax law | OP 2141-B/2017/2-3 The recovery of the illegal fiscal state aids | OP 2141-B/2017/2-4 Towards an [ unlawful ] modernized EU VAT rate policy | OP 2141-B/2017/2-5 Reduced rates and the digital economy | OP 2141-B/2017/3-1 Harmonizing Anti - Tax Avoidance Rules | OP 2141-B/2017/3-2 The interest limitation rule in the Anti - Tax Avoidance Directive ( ATAD ) and the net taxation principle |
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
In late 2015, the European Commission announced a monumental U-turn on Value Added Tax rates policy. After decades of advocating the benefits of harmonization of VAT rates across the EU Member States, and after many failed legislative attempts at achieving it, the Commission declared its intention to do the opposite, namely to disharmonize VAT rates across Europe. The announcement was followed by a VAT Action Plan, and a public consultation on the reform of VAT rates, which, under the guise ofmodernization and consistency with the destination principle, presented two options for reform, both of which would give MemberStates further freedom and flexibility in the application of reduced rates. Against this background, the aim of this article is not torestate the benefits of VAT rate harmonization, but to assess whether the EU has legislative competence to approve disharmonizingVAT legislation. The article concludes that Article 113 TFEU could not be used as a legal basis for a Directive aimed atdisharmonizing VAT rates, and that any such Directive, would lack legal basis and, consequently, be unlawful under the EUconstitutional principle of conferral of powers.
There are no comments for this item.