Study in respect of introducing an optional reverse charge mechanism in the EU VAT Directive

One of the debated solutions to combat certain types of VAT fraud is the introduction of a general reverse charge mechanism in the VAT system for all invoices with an amount above a certain threshold and issued between businesses. In that respect, the European Commission decided to explore the impact of the introduction of such a general reverse charge VAT system in some Member States whereas other Member States would not introduce such a general reverse charge mechanism.

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Year of publication:	2007-07
Authors:	Pricewaterhousecoopers
Institutions:	General Directorate Taxation and Custom Union, European Commission
Subject:	European Union \| taxation \| VAT

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Extent:	application/pdf
Series:	Taxation Studies.
Type of publication:	Book / Working Paper
Language:	English
Notes:	Number 0019 74 pages
Classification:	H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10004987405