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HomeVAT gap, reduced VAT rates and their impact on compliance costs for businesses and on consumers
European implementation assessment
Publication metadata
In November 2020, the European Parliament's Subcommittee on Tax Matters asked that it be authorised to draw up an implementation report on the implementation of the Sixth VAT Directive. Olivier Chastel (Renew Europe, Belgium) has been appointed as rapporteur for the report. To further support the Subcommittee on Tax Matters in its scrutiny work on the subject, the Ex-Post Evaluation Unit within the European Parliamentary Research Service has drawn up the present European implementation assessment. It focuses on the causes underlying the huge gap between the VAT projected and de facto collected, by looking at factors such as the Member States' disparate VAT systems and at the effects of reduced VAT rates on businesses and consumers.
- Published:
- Themes: Taxation
- Subject: business tax , consumer , economic consequence , EU Member State , fiscal policy , tax collection , tax exemption , tax harmonisation , tax incentive , VAT
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| ISSN | ISBN 978-92-846-8441-0 | DOI 10.2861/76928 | Catalogue number QA-06-21-035-EN-N |
- Released on EU publications website:
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