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The EU VAT forum subgroup has published a report on the prevention and solution of VAT double taxation disputes. It notes that the EU does not currently have a measure for the economic or quantitative impact of VAT double taxation/non-taxation. The only indicator is the number of cases on tax matters that reach the Court of Justice of the EU. The subgroup noted that tools are available to businesses and tax authorities to address cross-border VAT disputes but none of them provides a solution for all cases.
In the short term the report recommends better communication between tax authorities and between tax authorities and taxpayers. It also suggests upgrading tools such as the pilot for EU VAT cross-border rulings. In the longer term it suggests consideration of an EU mechanism involving taxpayers and member states to prevent and solve VAT double taxation situations.
The EU VAT forum offers...
