Study in respect of introducing an optional reverse charge mechanism in the EU VAT Directive

Pricewaterhousecoopers

No 19, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: One of the debated solutions to combat certain types of VAT fraud is the introduction of a general reverse charge mechanism in the VAT system for all invoices with an amount above a certain threshold and issued between businesses. In that respect, the European Commission decided to explore the impact of the introduction of such a general reverse charge VAT system in some Member States whereas other Member States would not introduce such a general reverse charge mechanism.

Keywords: European Union; taxation; VAT (search for similar items in EconPapers)
JEL-codes: H24 (search for similar items in EconPapers)
Pages: 74 pages
Date: 2007-07
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Citations: View citations in EconPapers (4)

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