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The long arm of the European VAT, exemplified by the Dutch experience
Bettendorf, Leon; Cnossen, Sijbren - 2014
The European Commission is evaluating the performance of the common VAT, which has many shortcomings. The numerous exemptions and differentiated rate structures violate the logic and functionality of the VAT. The exemptions distort input choices and outsourcing policies. Reduced rates are...
Persistent link: https://www.econbiz.de/10010337520
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The long shadow of the European VAT, exemplified by the Dutch experience
Bettendorf, Leon; Cnossen, Sijbren - In: FinanzArchiv : European journal of public finance 71 (2015) 1, pp. 118-139
Persistent link: https://www.econbiz.de/10011447053
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Proof of intracommunity supply of goods : Achilles' heel of the VAT transitory regime
Vandendriessche, Piet - In: EC tax review 5 (1996) 1, pp. 33-38
Persistent link: https://www.econbiz.de/10001204554
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International taxation of electronic commerce
Westin, Richard A. - 2000
Persistent link: https://www.econbiz.de/10001516671
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Verschuiving van lastendruk : lood om oud ijzer?
Cnossen, Sijbren - In: Economisch statistische berichten : ESB 82 (1997) 19, pp. 224-228
Persistent link: https://www.econbiz.de/10001217714
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The Long Arm of the European VAT, Exemplified by the Dutch Experience
Bettendorf, Leon; Cnossen, Sijbren - 2021
The European Commission is evaluating the performance of the common VAT, which has many shortcomings. The numerous exemptions and differentiated rate structures violate the logic and functionality of the VAT. The exemptions distort input choices and outsourcing policies. Reduced rates are...
Persistent link: https://www.econbiz.de/10013315616
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Taxation, virtual currency and blockchain
Bal, Aleksandra Marta - 2019
Persistent link: https://www.econbiz.de/10011964445
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Die Mehrwertsteuersätze in den Mitgliedstaaten der Europäischen Gemeinschaft : Stand 1. September 2004
Europäische Kommission / Generaldirektion Steuern und …; … - 2004
Persistent link: https://www.econbiz.de/10009636813
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Die Mehrwertsteuersätze in den Mitgliedstaaten und den Beitrittsländern der Europäischen Gemeinschaft
Europäische Kommission / Generaldirektion Steuern und …; … - 2003
Persistent link: https://www.econbiz.de/10009636850
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Study to increase the understanding of the economic effects of the VAT exemption for finanical and insurance services
PriceWaterhouseCoopers Project Team - 2006
Persistent link: https://www.econbiz.de/10009637798