IDEAS home Printed from https://ideas.repec.org/p/tax/taxstu/0059.html
   My bibliography  Save this paper

Assessment of the application and the impact of the VAT exemption for importation of small consignments

Author

Listed:
  • EY

Abstract

Study evaluates to which extent the VAT exemption for importation of small commercial and private consignments is having an impact on EU businesses, including on small and medium enterprises (SMEs). The study has four main objectives: to report on and assess the situation in each Member State as regards the implementation of the VAT exemption for small consignments. to assess the existing procedures used by each Member State and by stakeholders in dealing with the importation of small consignment; to present statistics on the importation of small consignments in each Member State and at EU level for a specific period; to provide an analysis on the distortion of competition created by the small commercial consignment exemption

Suggested Citation

  • Ey, 2015. "Assessment of the application and the impact of the VAT exemption for importation of small consignments," Taxation Studies 0059, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0059
    as

    Download full text from publisher

    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/lvcr-study.pdf
    File Function: final version, 2015
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Deloitte, 2016. "Economic Analysis of VAT Aspects of e-Commerce," Taxation Studies 0067, Directorate General Taxation and Customs Union, European Commission.
    2. Deloitte, 2016. "Analysis of costs, benefits, opportunities and risks in respect of the options for the modernisation of the VAT aspects of cross-border e-Commerce," Taxation Studies 0068, Directorate General Taxation and Customs Union, European Commission.

    More about this item

    Keywords

    European Union; taxation; VAT; small consignments;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tax:taxstu:0059. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gaetan Nicodeme or Ana Xavier or Ioana Diaconescu (email available below). General contact details of provider: https://edirc.repec.org/data/dtcecbe.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.