Professor Marie Lamensch evaluates the weaknesses of the definitive VAT system proposal and possible ways forward. She briefly presents the VAT Action Plan and explains the risks of fraud that are harboured by the current rules. She then critically analyses step-by-step the elements of the proposed rules by comparing the intended objectives with the possible risks of fraud those objectives might carry. The presentation is concluded by outlining proposals for long-term solutions.
e-Presentation | November 2018 | Learning time: 37 minutes
Marie Lamensch
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