European Parliamentary Research Service Blog
VAT rate
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
Reduced VAT rate for e-publications [EU Legislation in Progress]
Written by Cécile Remeur (3rd edition, updated on 20.12.2018), The fact that print and digital publications have been subject to separate value added tax (VAT) rates essentially means that products that are considered to be comparable and substitutable have been treated differently to one another. This situation resulted from rules which, on the one hand, … Continue reading
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