Special report: VAT and the EU

David Scorey

Tarlochan Lall

Karen Robb

Julie Park

Roderick Cordara QC

Pascal Saint-Amans

Jeremy Woolf

Sarah Halsted

This report examines topical issues on VAT and the EU:

a view from the OECD on the outlook for VAT;
the proposed common EU standard VAT return;
Littlewoods and compound interest;
how the principle of fiscal neutrality is being developed by the CJEU;
VAT groups and infraction proceedings;
preparing for the final phase of the ‘VAT package’ measures which will come into effect in January 2015;
points for businesses to consider on Croatia’s accession to the EU in 2013; and
current VAT rates and compliance information.

The outlook for VAT in the EU: a view from the OECD

Pascal Saint-Amans
Director of the OECD’s Centre for Tax Policy and Administration

is of increasing importance to the EU and many OECD member countries. Most economists recommend a lower rate and a broadening of the base although politically this may be difficult to achieve. The OECD is working to facilitate an exchange of views on VAT policy design and to...

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This report examines topical issues on VAT and the EU:

a view from the OECD on the outlook for VAT;
the proposed common EU standard VAT return;
Littlewoods and compound interest;
how the principle of fiscal neutrality is being developed by the CJEU;
VAT groups and infraction proceedings;
preparing for the final phase of the ‘VAT package’ measures which will come into effect in January 2015;
points for businesses to consider on Croatia’s accession to the EU in 2013; and
current VAT rates and compliance information.