The European UnionŽs value added system is in need of reform. One of the main reasons for this is the explosive growth in e-commerce. In the trade of goods and services this has boosted the importance of cross-border deliveries. Companies, in turn, are confronted by up to 28 sometimes very different VAT systems. On top of that, financial administrations throughout Europe are complaining of considerable losses in tax revenues. The tax system therefore needs a fundamental overhaul.
Publikationen der Stiftung → Reform of the VAT system in the European Union
Publikationen der Stiftung → Reform of the VAT system in the European Union