Implementation of the Person Liable for Payment Directive (2000/65/EC) : what's going on in the Member States?

Member States must bring into force the laws, regulations and administrative provisions necessary to comply with Directive 2000/65/EC on the person liable for payment of VAT no later than 1 January 2002. Most Member States have already announced the measures which will be adopted to this effect. In addition to a brief summary of the main provisions of the Directive, this survey provides an insight into the state of affairs on tax representation in the different Member States.