Abstract
On 2 October 2018, the EU Member States agreed on the adoption of four regulatory changes which are intended to simplify the current VAT system for business-to-business (B2B) intra-Community trade, and to make that system more resistant to fraud and abuse. In this article, the authors provide a critical assessment of the four regulatory changes, the so-called “quick fixes”. Amongst other features, the authors analyse to what extent the quick fixes serve legal simplicity and neutrality. Further, the authors discuss various practicalities which are associated with the entry into force of the regulatory changes as per 1 January 2020.
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