Harmonisation of VAT in the European Union: Present and Future
Harmonisation of VAT in the European Union: Present and Future

Contributor(s): Wojciech Dmoch (Editor), Bartłomiej Kołodziej (Editor), Michał Mioduszewski (Editor), Artur Mudrecki (Editor)
Subject(s): Economy, Law, Constitution, Jurisprudence
Published by: Akademia Leona Koźmińskiego
Keywords: VAT; harmonisation of VAT
Summary/Abstract: The monograph is intended to create a platform for discussion on the most important issues concerning the reform and future of the VAT system in the European Community. It will be a place for an effective exchange of reflections and experiences, including in terms of highlighting and presenting to international audiences Poland’s positive experiences with mechanisms, such as split payments, reverse charge and Binding Tariff Information. Conclusions resulting from the scientific discussion will certainly be able to be used not only in national VAT legislation, but also in the practice of tax administration facing the difficult task of maintaining the budgetary effectiveness of VAT as the main source of state taxrevenue

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