Showing 1 - 10 of 12
The paper surveys the characteristics of the common European VAT system, proposed by the EU-Commission to overcome the weaknesses of the transitional European VAT system, which was enacted in 1993 and is still in force. We argue that a harmonized VAT rate will generate substantial costs for EU...
Persistent link: https://www.econbiz.de/10011408932
The paper surveys the characteristics of the common European VAT system, proposed by the EU-Commission to overcome the weaknesses of the transitional European VAT system, which was enacted in 1993 and is still in force. We argue that a harmonized VAT rate will generate substantial costs for EU...
Persistent link: https://www.econbiz.de/10001642952
Persistent link: https://www.econbiz.de/10001838279
Persistent link: https://www.econbiz.de/10001402699
Persistent link: https://www.econbiz.de/10010266916
Persistent link: https://www.econbiz.de/10003533560
Persistent link: https://www.econbiz.de/10001428414
Persistent link: https://www.econbiz.de/10001601452
Persistent link: https://www.econbiz.de/10001533866
The paper surveys the characteristics of the common European VAT system, proposed by the EU-Commission to overcome the weaknesses of the transitional European VAT system, which was enacted in 1993 and is still in force. We argue that a harmonized VAT rate will generate substantial costs for EU...
Persistent link: https://www.econbiz.de/10013320640