VAT avoidance and the EU dimension

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 Stephen Coleclough