The EU Council’s New Agreement on VAT Rates Is a Poisonous Gift to Member States, Citizens, and Businesses

Lamensch, Marie;et.al.
(2021) Tax Notes International — Vol. December, n° 2021 (2022)

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Abstract
Critical analysis of the Commission's proposal for the amendment of the VAT provisions of the VAT Directive.
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Lamensch, M., & et al. (2021). The EU Council’s New Agreement on VAT Rates Is a Poisonous Gift to Member States, Citizens, and Businesses. Tax Notes International, December(2021). https://hdl.handle.net/2078.5/100118 (Original work published 2022)