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Herbain, Charlene A. --- "Origin and merits of EU value added tax: A critical appraisal" [2020] ELECD 171; in HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo (eds), "Research Handbook on European Union Taxation Law" (Edward Elgar Publishing, 2020) 320

Book Title: Research Handbook on European Union Taxation Law

Editor(s): HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo

Publisher: Edward Elgar Publishing

Section: Chapter 15

Section Title: Origin and merits of EU value added tax: A critical appraisal

Author(s): Herbain, Charlène A.

Number of pages: 20

Abstract/Description:

In this chapter, Charlene Herbain investigates the origins and principles guiding the implementation of VAT in the EU. First, she attempts to clarify the historical foundations of the EU VAT common system, examining the first reforms aimed at implementing turnover taxes in European as well as non-European countries. In the second part, the contribution identifies and critically discusses the characteristics of this tax, such as neutrality, simplicity, nondiscrimination and fairness, which helped make it so successful. This is notwithstanding the political and procedural obstacles to harmonization of taxation within the EU – in particular, the requirement of unanimity.