VAT avoidance and the EU dimension
|Category|| Technical Articles
Article by Stephen Coleclough, Council Member and Vice Chairman of Technical Committee. He also represents the CIOT at the CFE where he chairs the Indirect Tax Sub-Committee. This article appeared in the July 2004 issue of Tax Adviser. One of the topics on the agenda of the Indirect Tax Sub-Committee of the CFE is inspired by the European Commission's thoughts that they may need general anti-avoidance provisions in Directive 77/388, the sixth VAT directive. The following article is very much a work in progress on where the discussions within the committee are currently.
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July 2004 by