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VAT Aspects of the EU’s Package for Fair and Simple Taxation
The Package for Fair and Simple Taxation recently passed by the European Commission which contains three elements:
- Action Plan for fair and simple taxation supporting the recovery;
- revision of the Directive on Administrative Cooperation (DAC 7); and
- communication on Tax Good Governance in the EU and beyond.
the article reviewed focuss in the first element. The Tax Action Plan covers a number of taxes but there are a number of measures that particularly focus on value-added tax.
Source: Bloomsberg Tax
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