The Involvement of Intermediaries in the Collection of European VAT
| Författare: | CiCin-Sain Nevia Kallay |
| Titel: | The Involvement of Intermediaries in the Collection of European VAT |
| Utgivningsår: | 2025 |
| Omfång: | 722 sid. |
| Förlag: | IBFD |
| ISBN: | 9789087229726 |
| Produkttyp: | Inbunden |
| Typ av verk: | Monografi |
| Serie: | WU - Tax Law and Policy Series nr. 33 |
| Ämnesord: | Skatterätt , EU-rätt |
Pris: 2172 SEK exkl. moms 
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 This book analyses the Intermediary Collection Model (ICM) in the EU VAT system by exploring the existing EU VAT system and the higher-ranking primary EU law framework.Why This Book? Value added tax in the European Union, a broad-based tax on final consumption, is an indirect tax. While it is intended to tax final consumption of goods and services, VAT is collected from vendors rather than directly from consumers. Yet recently, within the EU VAT system, a deviation from the traditional vendor collection model to an intermediary collection model (ICM) has been witnessed. Further academic research is needed on the principles and justifications underlying the imposition of these rather burdensome VAT related obligations on intermediaries who remain, in essence, external to the contractual relationship between the vendor and the consumer. Therefore, this book provides an in-depth study of the involvement of various intermediaries in the EU VAT collection process. The main aim of the book is to explore the underlying principles behind third party involvement in this alternative VAT collection model, as well as its scope and limits based on the identified principles and higher-ranking norms. The book investigates the parameters that the EU legislature must consider when designing the ICM in order to achieve policy goals and remain compliant with the legal framework governing any VAT collection model within the EU. |