A Lot Ado About Reduced VAT Rates
Copyright policy ) Han Kogels;
A Lot Ado About Reduced VAT Rates
Although prima facie the EU harmonization rules for VAT rates look quite simple, the EU-rules on the use of reduced VAT rates are contaminated with numerous derogations and special regimes for individual Member States. Several attempts by the European Commission to get a more transparent harmonization in this field have not yet led to success. Will Member States be prepared to find a solution?
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selected citations
Citations provided by BIP!
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
Citations provided by BIP!popularityPopularity provided by BIP!
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
Popularity provided by BIP! 0
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