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Mehrwertsteuer-Erhebung durch Quellensteuer statt Reverse Charge

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  • Christian W. Lohse
  • Rüdiger Parsche
  • Andrea Gebauer
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    Abstract

    Seit der Einführung des Binnenmarktes im Jahre 1993 bis zur sog. Osterweiterung am 1. Mai 2004 haben die EU-Finanzminister im Durchschnitt einmal jährlich das gemeinsame Mehrwertsteuerrecht geändert. Im Europa der 25 haben sie wegen des Einstimmigkeitsprinzips keinen einzigen Änderungsvorschlag der Kommission angenommen. Auch die Mehrwertsteuerberatungen in der letzten Sitzung unter Österreichischer Ratspräsidentschaft sind ergebnislos verlaufen. Das ifo institut schlägt zur Überwindung der Widerstände im EU-Ministerrat ein Quellensteuerverfahren vor, das auf der Fortentwicklung bereits früher angedachter Überlegungen beruht.

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    File URL: http://www.cesifo-group.de/portal/page/portal/DocBase_Content/ZS/ZS-ifo_Schnelldienst/zs-sd-2006/ifosd_2006_13_2.pdf
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    Bibliographic Info

    Article provided by Ifo Institute for Economic Research at the University of Munich in its journal ifo Schnelldienst.

    Volume (Year): 59 (2006)
    Issue (Month): 13 (07)
    Pages: 09

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    Handle: RePEc:ces:ifosdt:v:59:y:2006:i:13:p:09

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    Related research

    Keywords: Umsatzsteuer; Quellensteuer; EU-Staaten;

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