Harmonization of VAT in the European Union. Achievements and Perspectives

Abstract

The drafted study pursues the development of the generalization process of using VAT in the EU member States, and the advantages they represent. The negotiations and compromises implied by this process are presented, as well as the current stage of harmonization of the taxation base and of the VAT shares in the member countries. The impact of the economic-financial crisis on the harmonization process is also emphasized, in the context of budgetary restrictions that the governments of the member States had to deal with.

Keywords

• tax harmonization
• tax coordination
• internal neutrality
• external neutrality