In spite of the overall positive developments, such as the Commission having facilitated a system of cross-border rulings, as well as having established SOLVIT which aims to assist with resolving issues in double taxation disputes, there are nevertheless outstanding issues that, in CFE’s view, merit further attention. Consideration should also be given to having a more formal machinery for avoiding issues of VAT double taxation within the Union and also between members of the Union and third countries that also operate VAT systems.
Source: taxadviserseurope.org
