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Möglichkeiten und Risiken der Einführung eines grenzüberschreitenden Vorsteuerabzugs auf europäischer Ebene

Author

Listed:
  • Andrea Gebauer
  • Doina Radulescu
  • Doina Maria Radulescu

Abstract

Die Europäische Kommission hat vorgeschlagen, das Vorsteuervergütungsverfahren zu ändern. Derzeit erfolgt die Vorsteuervergütung an nicht im Inland, sondern in einem anderen EU-Mitgliedstaat ansässige Unternehmen in Form von Erstattungen auf Antrag durch eine zentrale Behörde im Land der Umsatzsteuererhebung. Die Europäische Kommission hat in ihrem Vorschlag vom Juni 1998 empfohlen, stattdessen einen grenzüberschreitenden Vorsteuerabzug einzuführen. Das geplante Verfahren soll es den vorsteuerabzugsberechtigten Steuerpflichtigen ermöglichen, die in einem Mitgliedstaat, in welchem sie nicht ansässig sind, entrichtete Umsatzsteuer in ihrem Sitzland von der in ihrer periodischen Steuererklärung ausgewiesenen Umsatzsteuerschuld abzuziehen. Nach Überprüfung der aus einer Einführung dieses Systems resultierenden Möglichkeiten und Risiken rät das ifo Institut von einer Implementierung dieses Vorschlages ab. Stattdessen sollte das bestehende System beispielsweise durch einheitliche Formulare und einheitliche Sprachanforderungen sowie knappe Fristen für die Bearbeitung optimiert werden.

Suggested Citation

  • Andrea Gebauer & Doina Radulescu & Doina Maria Radulescu, 2002. "Möglichkeiten und Risiken der Einführung eines grenzüberschreitenden Vorsteuerabzugs auf europäischer Ebene," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 55(19), pages 22-30, October.
    • Handle: RePEc:ces:ifosdt:v:55:y:2002:i:19:p:22-30
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    References listed on IDEAS

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    1. Chang Woon Nam & Rüdiger Parsche & Barbara Schaden, 2001. "Measurement of Value Added Tax Evasion in Selected EU Countries on the Basis of National Accounts Data," CESifo Working Paper Series 431, CESifo.
    2. Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche & Doina Radulescu & Bettina Reichl, 2002. "Possibilities and Risks of the Introduction of Cross-border Input VAT Deduction System in the EU," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 12, September.
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    Cited by:

    1. Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche, 2006. "VAT Evasion and Its Consequences for Macroeconomic Clearing in the EU," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(4), pages 462-487, February.
    2. Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche, 2007. "Can Reform Models of Value Added Taxation Stop the VAT Evasion and Revenue Shortfalls in the EU?," Journal of Economic Policy Reform, Taylor and Francis Journals, vol. 10(1), pages 1-13.
    3. Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche, 2007. "Can Reform Models of Value Added Taxation Stop the VAT Evasion and Revenue Shortfalls in the EU?," Journal of Economic Policy Reform, Taylor and Francis Journals, vol. 10(1), pages 1-13.

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    More about this item

    Keywords

    Umsatzsteuer; Steuerpolitik; Europäische Wirtschafts- und Währungsunion;
    All these keywords.

    JEL classification:

    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration

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