Assessment of the application and the impact of the VAT exemption for importation of small consignments

Ey

No 59, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: Study evaluates to which extent the VAT exemption for importation of small commercial and private consignments is having an impact on EU businesses, including on small and medium enterprises (SMEs). The study has four main objectives: to report on and assess the situation in each Member State as regards the implementation of the VAT exemption for small consignments. to assess the existing procedures used by each Member State and by stakeholders in dealing with the importation of small consignment; to present statistics on the importation of small consignments in each Member State and at EU level for a specific period; to provide an analysis on the distortion of competition created by the small commercial consignment exemption

Keywords: European Union; taxation; VAT; small consignments (search for similar items in EconPapers)
Pages: 145 pages
Date: 2015-05
New Economics Papers: this item is included in nep-acc
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
https://ec.europa.eu/taxation_customs/sites/taxati ... udies/lvcr-study.pdf final version, 2015 (application/pdf)
Our link check indicates that this URL is bad, the error code is: 404 Not Found (https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/lvcr-study.pdf [301 Moved Permanently]--> https://taxation-customs.ec.europa.eu/sites/taxation/files/resources/documents/common/publications/studies/lvcr-study.pdf [301 Moved Permanently]--> https://taxation-customs.ec.europa.eu/sites/default/files/resources/documents/common/publications/studies/lvcr-study.pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:tax:taxstu:0059

Access Statistics for this paper

More papers in Taxation Studies from Directorate General Taxation and Customs Union, European Commission Contact information at EDIRC.
Bibliographic data for series maintained by Gaetan Nicodeme () and Ana Xavier () and Ioana Diaconescu ().