Assessment of the application and impact of the optional ‘Reverse Charge Mechanism’ within the EU VAT system

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No 52, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: This Study identifies the Member States that make use of the options to apply a RCM and evaluates the economic importance of the RCM, the cash-flow impacts of the RCM and the administrative burden on business of applying the RCM. See the summary(530 kB)

Keywords: European Union; taxation; Reverse Charge Mechanism; VAT (search for similar items in EconPapers)
Pages: 187 pages
Date: 2014-11
New Economics Papers: this item is included in nep-ger
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