2020 Quick Fixes: Simplification or More Complexity for Businesses? – The Explanatory Notes

On 4 December 2018, the Council of the European Union adopted a legislative package known as “2020 Quick Fixes” in relation to certain modifications in the field of VAT and intra-Community trade. In this article, the author makes a detailed analysis of the quick fixes based on the Explanatory Notes providing the reader with an easy-to-read document covering all the scenarios dealt with in the Explanatory Notes as well as describing the impact for businesses of the mentioned changes.