The definitive regime for VAT
AbstractThe European Commission has proposed a fundamental reform of VAT in member states, aimed at establishing a durable, or 'definitive' VAT regime, compatible with the requirements of the increasingly integrated European single market. Contrary to the expectations of many commentators, the proposals for the definitive regime have not simply revived the Commission's 1987 proposals for the post-1992 VAT regime. Instead, there are some striking new proposals -including a single VAT 'domicile'for each business engaged in Europe-wide trade. This commentary describes the rationale of the Commission's new proposals, and compares it with the current transitional' regime and other available alternatives.
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