Towards a Simpler, More Robust and Efficient VAT System by Levying VAT at EU Level

At the end of 2010, the European Commission launched a public debate on the future of the EU VAT system. In this article, the authors explain that conversion of the VAT system into a true EU tax is the most appropriate approach. The description of their proposed EU VAT system does not pretend to be complete but gives a good general idea of the authors’ approach. Even if it appears that adoption of the proposed EU VAT system is not possible for political or practical reasons, specific elements of the authors’ proposal are still of use.