Fiscal neutrality – a tool for harmony or disharmony

March 01, 2012

Two judgments in UK cases at the European Court promote the principle of fiscal neutrality in VAT matters. However, harmonisation of the rules throughout the EU may not be the result, explains Lutz Koppermann.

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Fiscal neutrality – a tool for harmony or disharmony

Two judgments in UK cases at the European Court promote the principle of fiscal neutrality in VAT matters. However, harmonisation of the rules throughout the EU may not be the result, explains Lutz Koppermann.

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