- Tax fragmentation remains a major obstacle to the EU Single Market, causing administrative complexity, legal uncertainty, and increased costs for cross-border businesses.
- The most significant tax barrier is VAT, due to varying administrative procedures and requirements across member states, despite a harmonised framework.
- Legal uncertainty, duplicative reporting, and divergent interpretations of EU rules further complicate cross-border operations.
- Digitalisation efforts like the One-Stop Shop (ViDA) help but do not fully resolve underlying VAT fragmentation, as national procedures and compliance burdens persist.
Source: innovatetax.com
Click on the logo to visit the website
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "European Union"
- Business Leaders Call on EU to Modernize Customs Union and Revive Türkiye Membership Talks
- Comments on ECJ Case C-639/24: Limits on Denying VAT Exemption for Intra-Community Supplies
- European Parliament Analysis: The Role of the Reverse Charge Mechanism in Tackling VAT Fraud
- Mathez Formation: VAT news: the CJEU puts economic reality back at the centre of the game (Feb 6)
- Blog: Navigating Indirect Rebates: A Call for Clarity in VAT Regulations Under ViDA
