A new strategy to improve the VAT system operating within the internal market

Journal
Offermanns, R.H.M.J.
European Union
International VAT Monitor 2000 (Volume 11), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The European Commission issued a report on 7 June 2000 in which it identified the "ailing" areas of the current EU VAT system. In addition to a thorough historical outline of the VAT system, the proposals contained in the report and the work programme of the Commission which is intended to result in the issuing of proposals to remedy the current deficiencies, are covered.