Directive 2000/65/EC on the determination of the person liable for payment of VAT : representation rules simplified

Tax representation has proved to be a complex, binding and costly system that hinders the smooth functioning of the internal market. Analysis of the content of Directive 2000/65/EC within the broader framework of the Sixth Directive with a special focus on its shortcomings and proposals towards a further "alleviation" of the still costly and burdensome VAT formalities.