Autor: Wolfgang Berger

Das endgültige Mehrwertsteuersystem

BergerSWI 2018, 376

In 1993 a transitional VAT system was introduced to cross-border transactions of goods. Although this system was not supposed to remain final, for 25 years no alternative approach was adopted because the originally developed system of the taxation at the place of establishment of the supplier was difficult to implement. Now recent developments facilitate a new approach (taxation in the member state of destination). On May 25th, 2018, the commission presented a proposal on the detailed technical measures for the operation of the definitive VAT system for the taxation of trade between member states. Now member states have to examine if the proposed system will minimize carousel fraud and also will guarantee that new fields of tax evasion do not occur.