La armonización tributaria del comercio intracomunitario
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Universidad de Burgos
info
ISSN: 1132-7170, 2530-9854
Year of publication: 2022
Issue Title: III Congreso Internacional de Jóvenes Investigadores sobre la Unión
Issue: 79
Pages: 640-667
Type: Article
More publications in: Revista de Estudios Europeos
Sustainable development goals
Abstract
The European Commission has worked on the tax reform of the States of the European Union for the period 2020-2024.The measures amend the Value Added Tax Directive to prevent tax evasion and facilitate transactions between member States. The rules affect the traditional trade model based on the physical shipment of the product and that made through digital platforms. Also, the regulation is applicable to Community transactions and operations with third countries. The unification of different European standards represents a step forward in the achievement of the internal market through tax reforms.
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