This short paper reviews the EU proposals for a definite VAT system, concluding that, together with the newly approved digital package, they represent therefore real progress the previous VAT system. Yet, they are not enough. A fair, efficient and fraud-proof EU VAT system requires, in addition to those proposals, reform of the rules currently governing the VAT base, namely VAT rates and exemptions.
Source: Rita de la Feria
Latest Posts in "European Union"
- Latest Trends in Global VAT Compliance for Online Businesses in 2026
- EU – IOSS Scheme: Customs & Business Benefits for E-Commerce Vendors
- Comments on ECJ C-527/24: Right to VAT Refund Despite Technical Glitch in Cross-Border Application
- Agenda of the ECJ/General Court VAT cases – 2 Judgments and 2 Hearings till April 16, 2026
- New ECJ VAT Case C-193/26 (St. Kliment Ohridski Primary Private School II) – No details known yet
