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Study in respect of introducing an optional reverse charge mechanism in the EU VAT Directive

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  • Pricewaterhousecoopers
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    Abstract

    One of the debated solutions to combat certain types of VAT fraud is the introduction of a general reverse charge mechanism in the VAT system for all invoices with an amount above a certain threshold and issued between businesses. In that respect, the European Commission decided to explore the impact of the introduction of such a general reverse charge VAT system in some Member States whereas other Member States would not introduce such a general reverse charge mechanism.

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    File URL: http://ec.europa.eu/taxation_customs/resources/documents/common/consultations/tax/4209_study_en.pdf
    File Function: final version, 2007
    Download Restriction: no

    Bibliographic Info

    Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Studies with number 0019.

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    Length: 74 pages
    Date of creation: Jul 2007
    Date of revision:
    Handle: RePEc:tax:taxstu:0019

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    Web page: http://ec.europa.eu/taxation_customs/index_en.htm
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    Keywords: European Union; taxation; VAT;

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