The Evolution of the Process of the Harmonization of Value Added Tax (VAT) Within the European Union
The aim of the article is to analyse the process of harmonizing the value added tax (VAT) in the European Union, and in particular the factors behind the decision to build a common VAT system based on the country of destination principle instead of, as initially assumed, the country of origin princi...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Center for Europe, Warsaw University
2021-01-01
|
| Series: | Studia Europejskie |
| Subjects: | |
| Online Access: | https://www.ce.uw.edu.pl/pliki/pw/4-2020-Oreziak.pdf |