VATs in the Baltic countries - a comparative analysis

Estonia, Latvia, Lithuania, and Poland have applied for membership of the European Union. The adjustment of the existing VATs to the requirements of the Sixth VAT Directive is a non-negotiable condition for membership. Survey and evaluation of the VATs in the Baltic accession countries and comparison with the VATs in other Baltic countries that are already member of the EU, i.e. Finland, Sweden, Denmark, and Germany.