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The Parliamentary Budget Office has published a new briefing note on Recent Reforms to European Union Value Added Tax 2020-2022 providing a brief overview of some the most recent initiatives from the European Commission to tackle tax avoidance and modernise the EU’s VAT rules.
Recent reforms to VAT in the EU from 2020 to 2022, include:
The Package for Fair and Simple Taxation
The VAT e-Commerce Package
VAT in the Digital Age
The ‘Reduced VAT Directive’