Abstract
The EU VAT system appears to be sensitive to fraud and the European Commission has recently raised the issue of reforming the “transitional VAT regime” currently in force. In this article, the author endeavours to contribute to this discussion by evaluating the various options for the future EU VAT system, including taxation based on the origin principle and the introduction of the generalized reverse charge mechanism, a supplementary EU VAT, and real-time VAT collection (RTvat).
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