000			02045nab#a2200265#c#4500
003			IEF
005			20180313174905.0
008			170517s2017 NLD|| #####0 b|ENG|u
040			_aIEF _cES-MaBCM
041			_aENG
100	1		_aLa Feria, Rita de _951781
245			_aTowards an [ unlawful ] modernized EU VAT rate policy _c Rita de La Feria & Max Schofield
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
520			_aIn 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.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aBASE IMPONIBLE _932304
650		4	_aARMONIZACION FISCAL _931085
650		4	_aUNION EUROPEA _948644
700	1		_aSchofield, Max _965375
773	0		_tEC Tax Review _w124968 _gv. 26, n. 2, April 2017, p. 89-95
942			_cART _2udc
942			_2udc
999			_c28227 _d28227