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Deprecated: Implicit conversion from float 243.2 to int loses precision in C:\Inetpub\vhosts\kidney.de\httpdocs\pget.php on line 534 ä-/-ä 2020 ; 21 (1): 95-116 Nephropedia Template TP
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Le régime définitif de TVA de l?UE applicable aux échanges transfrontière : est-il temps de repenser l?approche ? #MMPMIDC7298693
Dale S; Bouchard JC; Wolf M
ä-/-ä 2020[]; 21 (1): 95-116 PMIDC7298693show ga
The VAT regime, applicable in the EU to intra-community trade in goods and to a lesser extent services in place on a ?transitional? basis is complex, subject to significant attacks by fraudsters, and leaves legitimate business exposed. In 2020 it is time to move forward, to put in place a ?definitive regime, which is simple, and as fraud and future proof as possible. This article addresses the issues and the Commission?s proposals before ECOFIN, and proposes some concrete solutions.