Paper examines the state of EU VAT harmonization in light of the proposal for a definitive system and explores why the member states of the EU apparently have no desire to finish this harmonization in order to get a more efficient VAT system. In this respect, the argument of fiscal sovereignty is examined in light of EU VAT.
Source Simon Cornielje (in Dutch)
Latest Posts in "European Union"
- CEN Approves Revised EN 16931: A Milestone for ViDA Implementation
- Successful Implementation of VAT in the Digital Age (ViDA) Discussed with Commissioner Hoekstra
- General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors
- Commission Backs Italy’s VAT Derogation on certain vehicles Through 2028
- Comments on GC T‑575/24 – AG – Contrary to EU law if services provided to members are regarded as internal acts













