A study on the VAT invoicing rules contained in the VAT Directive (2006/112/EC) was carried out for the European … for a more harmonised and modern set of VAT invoicing rules. …

The study examines the potential use of reduced VAT on environmentally friendly goods and the current application of … reduced VAT on energy consumption by households. The analysis is carried out in the context of EU policy approach to climate … this study focuses on what role - if any - should VAT rate policy play in underpinning these objectives. …

The study examines the impact of reduced VAT rates and of derogations, not only for locally supplied services, but also …

public expenditures, number and structure of populations, regional and local objectives and many others. The VAT, the main … important indirect tax is extensively annualized since most of the trends of taxation are dictated by the trends of VAT. Romania … is a special example, not the only one., where VAT has significance importance for budgetary revenues and was the main …

particular VAT carousel (missing trader) fraud. The report was drawn up for the European Commission by PWC in 2011 and focuses on …

-based approach, the report then provides an update of the analysis carried out in previous years on broadening the VAT base, on …