Informace o publikaci
Indirect Taxes in EU Law – Recent Developments after the Crisis (Considerations on Current VAT Reform)
| Autoři | |
|---|---|
| Rok publikování | 2020 |
| Druh | Článek ve sborníku |
| Konference | The financial law towards challenges of the XXI century: (conference proceedings) |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | Open access nakladatele |
| Klíčová slova | Value Added Tax; Reduced Rates; EU VAT Reform; Intra-Union Supply of Goods; EU Cross-Border Trade; Tax Fraud |
| Popis | 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. |