Rates of value added tax
Briefing
25-04-2018
This note seeks to provide an initial analysis of the strengths and weaknesses of the European Commission's impact assessment (IA) accompanying the above proposal, submitted on 18 January 2018 and referred to Parliament's Committee on Economic and Monetary Affairs. The proposal amends Directive 2006/112/EC (hereafter the VAT Directive), which sets out the rules governing the current temporary VAT system (dating from 1993), which are currently based on the principle of origin. When the Council adopted the common system of value added tax in 1967, the commitment was made to create a definitive VAT system operating within the European Community.
Briefing
Apie šį dokumentą
Publikacijos rūšis
Autorius
Politikos sritis
Raktinis žodis
- EKONOMIKA
- ekonominė analizė
- ekonominė geografija
- ES valstybė narė
- EUROPOS SĄJUNGA
- Europos Sąjungos teisė
- FINANSAI
- GEOGRAFIJA
- mokesčiai
- mokesčio lengvata
- mokesčių derinimas
- mokesčių rinkimas
- pasiūlymas (ES)
- paslaugų teikimas
- poveikio tyrimas
- PREKYBA
- prekės ir paslaugos
- PVM tarifas
- rinkodara
- vartojimas