This report examines topical issues on VAT and the EU:
a view from the OECD on the outlook for VAT;
the proposed common EU standard VAT return;
Littlewoods and compound interest;
how the principle of fiscal neutrality is being developed by the CJEU;
VAT groups and infraction proceedings;
preparing for the final phase of the ‘VAT package’ measures which will come into effect in January 2015;
points for businesses to consider on Croatia’s accession to the EU in 2013; and
current VAT rates and compliance information.
The outlook for VAT in the EU: a view from the OECD
Pascal Saint-Amans Director of the OECD’s Centre for Tax Policy and Administration
VAT is of increasing importance to the EU and many OECD member countries. Most economists recommend a lower rate and a broadening of the base although politically this may be difficult to achieve. The OECD...
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This report examines topical issues on VAT and the EU:
a view from the OECD on the outlook for VAT;
the proposed common EU standard VAT return;
Littlewoods and compound interest;
how the principle of fiscal neutrality is being developed by the CJEU;
VAT groups and infraction proceedings;
preparing for the final phase of the ‘VAT package’ measures which will come into effect in January 2015;
points for businesses to consider on Croatia’s accession to the EU in 2013; and
current VAT rates and compliance information.
The outlook for VAT in the EU: a view from the OECD
Pascal Saint-Amans Director of the OECD’s Centre for Tax Policy and Administration
VAT is of increasing importance to the EU and many OECD member countries. Most economists recommend a lower rate and a broadening of the base although politically this may be difficult to achieve. The OECD...
If you are not a subscriber, subscribe now to read this content.
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