Michaela Merz

European Commission – study on alternative taxation of intra-Community (EU) supplies of goods

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Aerial view of people sitting in a public area - PwC, Photo_RGB_PC_ 446.jpgOn 13 July 2015, the European Commission (EC) published a study entitled “Implementing the ‘destination principle’ to intra-EU B2B supplies of goods” (the Study) on its website.
The Study focuses on two issues involving the current VAT model: first, additional compliance costs borne by taxable persons (especially small and medium-sized enterprises) conducting cross-border trading compared to taxable persons only trading domestically; and second, the level of VAT fraud existing within the European Union.
In this context, the Study analyses the feasibility and impact of five policy options proposed by the EC that deal with the aforementioned issues and are designed to enable the implementation of a destination-based VAT system across the European Union (i.e. with VAT being levied in the jurisdiction where the final consumption of the goods supplied takes place).

The full study is available HERE.

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