This Final Report (the ‘Report’ or the ‘Study’) has been prepared within the Assignment for a study on the evaluation of the invoicing rules under the VAT Directive 2006/112/EC (the ‘Assignment’ or the ‘Evaluation’). The Report is submitted to the European Commission, Directorate General for Tax...
La présente étude d’évaluation a été réalisée pour la Commission européenne – Direction Générale de la Fiscalité et de l’Union douanière – dans le but de contribuer à la prochaine Évaluation de la Commission des règles de facturation prévues par la Directive TVA. Cette évaluation porte sur les r...
This Study looks at how the propensity of small- and medium-sized enterprises (SMEs) to trade cross-border within the internal market is affected by administrative obligations through compliance with tax laws and how these can be improved. SMEs face proportionally higher costs than larger enterp...
This Annex provides an overview of the results of the Open Public Consultation (OPC) carried out in the framework of the Assignment....
The purpose of this Study is to contribute to the Impact Assessment of a possible revision of Council Directive 1992/83/EEC on the harmonisation of the structure of excise duty on alcohol and alcoholic beverages. The Study includes a baseline assessment of a series of issues emerged from the pre...
This report is prepared by KPMG to provide the European Commission’s Directorate General for Taxation and Customs Union with an overview of the functioning of the Special Scheme for travel agents (“Special Scheme”) contained in Articles 306 to 310 of the VAT Directive. It also addresses options ...
SMEs are the backbone of the European economy and thus have a specific focus in EU policy. The EU’s current SME policy places great emphasis on the reduction of compliance costs on businesses and their free access to markets. The Single Market access and business burdens are intricately linked t...
