VAT options exercised by the new member states

On 1 May 2004, ten countries acceded to the EU and, from that date, another ten countries (the "new Member States") apply the "harmonized European VAT system based on the Sixth Directive. In view of the dozens of options available to Member States, the adjective "harmonized" significantly overstates the actual situation. The author examines how the Member States have made use of some of the most important options available to them.