Au secours de la TVA: It Is Time for a True Union VAT System to Benefit Businesses, Member States and the EU Budget

In this Column, the author wishes for a harmonized Union VAT system to drive growth in the single market and reduce disputes. She provides suggestions to be considered by the EU Commission, Member States, EU Parliament’s FISC, Subcommittee on Tax Matters and the EU Commission’s VAT Expert Group to improve the VAT system in the European Union.