Towards a workable VAT system

Journal
Wille, P.
International VAT Monitor 2001 (Volume 12), No. 5
PriceUSD 45

Based on the opinion of the Economic and Social Committee of 25 April 2001 on the "Strategy to improve the operation of the VAT system within the context of the internal market" issued by the European Commission (COM(2000) 348 def. of 7 June 2000), this is an analysis of the shortcomings of the present VAT with suggestions for the implementation of a workable VAT system within the European Union.