Back to the Future of VAT or Waiting for Godot?

Journal
Lejeune, I.
European Union
International VAT Monitor 2022 (Volume 33), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this column, the author questions whether the unpaid tax collectors would experience a high-quality “harmonized EU VAT system” if the Commission were able to adopt implementing measures approved by a qualified majority of Member States.