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The EU's VAT Strategy

Stephen Bill Head of the EC's VAT Unit writes on the future changes to the Sixth VAT Directive planned by the European Commission
In June 2000 the European Commission presented a communication to the Council and the European Parliament in which it set out its strategic programme for improving the operation of the VAT system in the short term.1 This was the launch of the 'New Strategy for VAT'.
The communication acknowledged that the 'transitional' common VAT system which has been applicable in the Member States of the European Union (EU) since 1 January 1993 is likely to remain in force for the foreseeable future. The Commission therefore announced its intention to focus its efforts not on replacing the existing system but on improving the way it works. The...

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