The Future of the European VAT System

B. Wohlfahrt

16 citations0/0 files storedInternational VAT Monitor

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Taxation and Legal Issues Economic and Fiscal Studies EU Law and Policy Analysis

Abstract

The EU VAT system appears to be sensitive to fraud and the European Commission has recently raised the issue of reforming the “transitional VAT regime” currently in force. In this article, the author endeavours to contribute to this discussion by evaluating the various options for the future EU VAT system, including taxation based on the origin principle and the introduction of the generalized reverse charge mechanism, a supplementary EU VAT, and real-time VAT collection (RTvat).

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 16 citations exist upstream.

References

1996The Future of Value Added Tax in the European Union 1994When are origin and destination regimes equivalent?2000Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)2013Study to Quantify and Analyse the VAT Gap in the EU-27 Member States 1987Tax Coordination in the European Community

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.