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Effecting Changes in the Law

Antonia Sherratt Manager Tax and Legal Services PricewaterhouseCoopers Serbia discusses the influence of business on shaping National VAT law
National tax law can put a spanner into the works of the best laid regional outward investment strategy. One need look no further than the differing national interpretations on a commissionaire arrangement by way of example. Such structures will give rise to many foreseeable issues. However the reasonable assumption that EU Member States will respect and implement decisions of the ECJ (even the clear ones) can give rise to unexpected pitfalls too. Should the alternative planning suggestions of your most erudite adviser fall short of the commercial mark one option not to overlook is to pursue a change in the law.

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