Vers une TVA européenne plus efficace : étude préliminaire des principaux effets économiques des dernières réformes des taux de TVA dans l’UE, notamment en Espagne
Towards an European VAT system more efficient: a preliminary study of the main economic effects of the last VAT rates reforms in the EU and in particular in Spain and the VAT rates future

Author(s): Isabel Vega Mocoroa
Subject(s): Economy, EU-Accession / EU-DEvelopment, Fiscal Politics / Budgeting
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: European VAT Action plan;tax reforms;VAT rates;economic effects;tax harmonization;
Summary/Abstract: The last VAT reform proposed in the EU sets a more efficient and neutral VAT system with the introduction of a broaden base, as well as the implementation of new rules regarding VAT rates; all that without involving an erosion of VAT revenues. In general, the tax reforms settled in the framework of the economic crisis and the respect of the SGP are similar in the EU Member States; increasing VAT rates to raise the VAT revenue collection and to reduce the public debt. The aim of this article is to analyze the latest tax reforms regarding the VAT in Europe, in particular in Spain and to explain their principal effects. We study also, what it could happen, when the political budgetary measures will be the opposites: e.g. to reduce the VAT rates. The current VAT rules difficult to extend reduced-rate treatment to new areas, because laws have to be taken unanimously by the Council. As a result, it is necessary to review and set out new actions steering of the overhaul of the current EU VAT rate system.

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