Michaela Merz

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EU: Commission publishes updated version of MOSS report

This report provides information on national rules applied in Member States for the use of the mini one-stop shop (MOSS). Continue reading

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EU Commission – adopted action plan on VAT 7 of April 2016

On 7 April 2016 the Commission adopted an Action Plan on VAT – Towards a single EU VAT area. The Action Plan sets out immediate and urgent actions to tackle the VAT gap and adapt the VAT system to the digital economy and the needs of SMEs. Continue reading

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Tax priorities of the Netherlands EU Council Presidency EU 2016

Photo_RGB_R_NL_JA_00614.jpg People crossing the tracks ot the stationCorporate Tax
“On 17 June 2015 the Commission presented an action plan to reform the corporate tax system in the EU. It includes a series of initiatives designed to end tax avoidance, ensure the sustainability of revenues and strengthen the internal market for business. Continue reading

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Taxation Trends in the European Union 2012

Shortly published analysis shows that the VAT rates are going only in one direction. For more details have a look at the link below:


Slide 8-9 

(source: 2012 edition of the ‘Taxation Trends’ report, Marco Fantini, Head of Sector, « Quantitative analysis of taxation«, DG TAXUD)