The European Union, as a community of countries, has managed to achieve a common legal framework for value added tax (VAT), which is binding for all Member States. And yet, no EU-harmonized VAT return still exists. The global crisis, with its effects of slowing down economic activities, might prove the right time to address this issue.
Source: Ksenija Cipek (Ministry of Finance, Tax Administration – Republic of Croatia) on Kluwer
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