PP982
Analítico de Periódico
VISMARA, Fabrizio
Forum dell'Unione europea sull'IVA e cross border ruling / Fabrizio Vismara
Il Diritto dell'Unione Europea, n.3 (2016), p.571-585
DIREITO COMUNITÁRIO, DIREITO FISCAL, IVA, COOPERAÇÃO ADMINISTRATIVA, TRANSACÇÃO INTERNACIONAL
This article examines the Cross Border Ruling introduced within the EU VAT Forum (EVF). It begins by analyzing the functioning of the EVF, which was created following a decision of the European Commission on 3 July 2012, highlighting its advisory function and the flexibility of its internal procedures. The article then goes on to examine the Cross Border Ruling (CBR). The CBR serves primarily to encourage voluntary cooperation between member States’fiscal authorities in order to examine requests submitted by individuals requesting advance rulings of the VAT treatment of cross border transactions. After categorising the CBR as being primarily a mechanism for increasing both legal certainty and VAT neutrality, the article examines the effectiveness of the obligation of cooperation between member States, as provided by Article 4(3) of the Treaty on the European Union. The author highlights that member States which have adhered to the CBR must act in good faith in order to overcome divergent VAT applications but that non-compliance by certain member States will ultimately hinder the goal of EU-wide fiscal neutrality.