{"title":"要得出的结论-下一步可能采取的步骤-今后工作的方向","authors":"J. Englisch","doi":"10.1080/20488432.2015.1078994","DOIUrl":null,"url":null,"abstract":"As envisaged in the Green Book on the Future of VAT, the EU Commission is preparing a fundamental reform of the EU VAT regime for B2B cross-border trade in goods. To this effect, it commissioned a study on five possible reform options that was recently published and discussed by stakeholders at a Fiscalis Seminar. This paper analyses the outcome of the study and the seminar as well as the Commission’s plans for the way forward, and offers some critical reflections on the respective options.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"17 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2015-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Conclusions to be drawn—Possible next steps—Directions for future work\",\"authors\":\"J. Englisch\",\"doi\":\"10.1080/20488432.2015.1078994\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"As envisaged in the Green Book on the Future of VAT, the EU Commission is preparing a fundamental reform of the EU VAT regime for B2B cross-border trade in goods. To this effect, it commissioned a study on five possible reform options that was recently published and discussed by stakeholders at a Fiscalis Seminar. This paper analyses the outcome of the study and the seminar as well as the Commission’s plans for the way forward, and offers some critical reflections on the respective options.\",\"PeriodicalId\":114680,\"journal\":{\"name\":\"World Journal of VAT/GST Law\",\"volume\":\"17 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2015-01-02\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"World Journal of VAT/GST Law\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/20488432.2015.1078994\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"World Journal of VAT/GST Law","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/20488432.2015.1078994","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Conclusions to be drawn—Possible next steps—Directions for future work
As envisaged in the Green Book on the Future of VAT, the EU Commission is preparing a fundamental reform of the EU VAT regime for B2B cross-border trade in goods. To this effect, it commissioned a study on five possible reform options that was recently published and discussed by stakeholders at a Fiscalis Seminar. This paper analyses the outcome of the study and the seminar as well as the Commission’s plans for the way forward, and offers some critical reflections on the respective options.