Tuesday, 18 November 2014

A Lot Ado About Reduced VAT Rates

prof.dr. H.A. Kogels - EC Tax review 2014/23

Although prima facie the EU harmonization rules for VAT rates look quite simple, the EU-rules on the use of reduced VAT rates are contaminated with numerous derogations and special regimes for individual Member States. Several attempts by the European Commission to get a more transparent harmonization in this field have not yet led to success. Will Member States be prepared to find a solution?

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