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

Author

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  • Pricewaterhousecoopers

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.

Suggested Citation

  • Pricewaterhousecoopers, 2007. "Study in respect of introducing an optional reverse charge mechanism in the EU VAT Directive," Taxation Studies 0019, Directorate General Taxation and Customs Union, European Commission.
  • Handle: RePEc:tax:taxstu:0019
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/consultations/tax/4209_study_en.pdf
    File Function: final version, 2007
    Download Restriction: no
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    Citations

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    Cited by:

    1. Famulska Teresa & Rogowska-Rajda Beata, 2018. "Principle of Vat Neutrality and the Reverse Charge Mechanism," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 14(3), pages 87-97, September.
    2. Eliška Čejková & Hana Zídková, 2019. "The Impact of Specific Reverse Charge on Waste and Scrap on Tax Revenues in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2019(1), pages 65-83.
    3. Fabrizio Borselli, 2011. "Organised VAT fraud: features, magnitude, policy perspectives," Questioni di Economia e Finanza (Occasional Papers) 106, Bank of Italy, Economic Research and International Relations Area.
    4. Ey, 2014. "Assessment of the application and impact of the optional ‘Reverse Charge Mechanism’ within the EU VAT system," Taxation Studies 0052, Directorate General Taxation and Customs Union, European Commission.

    More about this item

    Keywords

    European Union; taxation; VAT;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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