Publication details

Indirect Taxes in EU Law – Recent Developments after the Crisis (Considerations on Current VAT Reform)


TÝČ Vladimír

Year of publication 2020
Type Article in Proceedings
Conference The financial law towards challenges of the XXI century: (conference proceedings)
MU Faculty or unit

Faculty of Law

Web Open access nakladatele
Keywords Value Added Tax; Reduced Rates; EU VAT Reform; Intra-Union Supply of Goods; EU Cross-Border Trade; Tax Fraud
Description This contribution deals with the current VAT reform in the EU. It examines two problems: The new system of taxation of goods in intra-Union trade (the final principle of destination state but with a new obligation to levy the tax by the supplier in the state of origin) and, secondly, the liberalisation of reduced VAT rates. The main aim of the reform is to combat fraud and to meet legitimate needs of member states. The conclusion confirms that apart from minor problems the reform will be welcomed by member states as a progressive development of the VAT system.

You are running an old browser version. We recommend updating your browser to its latest version.

More info