European Parliamentary Research Service Blog
tax law
EU policies – Delivering for citizens: The fight against tax fraud [Policy Podcast]
Tax policy, and the fight against tax fraud, have gained particular exposure over the five past years as a result of the light shed by repeated tax leaks and the related journalistic investigations. Continue reading
Detailed technical measures for the definitive VAT system [EU Legislation in Progress]
The common European value added tax (VAT) system was set up in 1967 and reformed to adapt it to the entry into force of the internal market in 1993. Therefore, the existing rules governing intra‑Community trade, which were intended to be transitory, are 25 years old. Continue reading
Introducing the definitive VAT system for B2B cross-border trade [EU Legislation in Progress]
Value added tax (VAT) is an important source of revenue for national governments and the European Union (EU) budget and, from an economic point of view, it is a very efficient consumption tax. Continue reading
More flexible VAT rates [EU Legislation in Progress]
Value added tax (VAT) is an important source of revenue for national governments and the European Union (EU) budget and, from an economic point of view, a very efficient consumption tax. Continue reading
Download the EPRS App
