EU VAT rate structure: towards unilateral convergence?

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13 mars 2018

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Presses de l’Université Toulouse 1 Capitole

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OpenEdition Books

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OpenEdition

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https://www.openedition.org/12554 , info:eu-repo/semantics/openAccess

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territorialité abandon difficulté avenir réforme Law Public Administration LAW101000 L

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Structures Edifices Halls

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de la Feria Rita, « EU VAT rate structure: towards unilateral convergence? », Presses de l’Université Toulouse 1 Capitole, ID : 10.4000/books.putc.1430

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Within Europe differentiated rates structures date back to the introduction of VAT itself. Although evidence as regards potential negative consequences of applying multiple rates was unavailable at that time, difficulties have been apparent for some decades. In light of this reality, since the late 1980s, there have been several attempts to amend European rates structures under the political guidance of the European Commission. There has however been surprising resistance by Member States to ...

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