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December 2011 (European Commission)
Article
A retrospective evaluation of the elements of the VAT system: formal answers to the evaluation questions
Type: External publications

In December 2010, the European Commission signed a contract for a retrospective evaluation of the consequences, in economic terms, of the functioning of the most pertinent elements of the current EU VAT system, as identified in the "Green Paper on the future of the VAT".

This document contains formal answers to the evaluation questions posed by the Commission.

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