EU, Taxpayer mobility

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Incongruence between Taxation and Representation in the 21st Century from a European Union (EU) Perspective The phenomenon of increasing mobility of individual taxpayers is manifesting itself all over the world. Within the European Union (EU) territory, this has been facilitated primarily by EU legislation and jurisprudence serving the Union’s core agenda of enabling intra-EU movement…

Environmental tax policy, EU VAT, Green New Deal, Rate changes, VAT reduction

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The EU VAT Rate Reform 2022, Including a Two-Pronged Approach to Align the EU VAT Rate System with the Green New Deal In April 2022, the Council of the European Union adopted a Directive (2022/542) which brings about significant changes to the rate system of the EU VAT Directive (Council Directive 2006/112/EC). Most notably, it…