Andere Kunden interessierten sich auch für
![Allocation of the burden of proof in the EU VAT sphere]( "Allocation of the burden of proof in the EU VAT sphere")
Allocation of the burden of proof in the EU VAT sphere15,99 €![The VAT treatment of the payments on account in distance selling in the light of Consumer Rights Directive]( "The VAT treatment of the payments on account in distance selling in the light of Consumer Rights Directive")
The VAT treatment of the payments on account in distance selling in the light of Consumer Rights Directive19,99 €![Compensation of Losses in Foreign Subsidiaries within the EU]( "Compensation of Losses in Foreign Subsidiaries within the EU")
Compensation of Losses in Foreign Subsidiaries within the EU51,99 €![Commentary to the EU VAT Directive]( "Commentary to the EU VAT Directive")
Commentary to the EU VAT Directive49,99 €![Equality of treatment by the ECJ since the Marks and Spencer case]( "Equality of treatment by the ECJ since the Marks and Spencer case")
Equality of treatment by the ECJ since the Marks and Spencer case32,99 €![Value Added Tax (VAT) and Its Impact on Market Prices of the Products]( "Value Added Tax (VAT) and Its Impact on Market Prices of the Products")
Value Added Tax (VAT) and Its Impact on Market Prices of the Products44,99 €![Accounting and Tax Treatment of the Fixed Assets]( "Accounting and Tax Treatment of the Fixed Assets")
Accounting and Tax Treatment of the Fixed Assets22,99 €
Even if one might get the impression that most businesses in Europe are conducted with large enterprises, the facts on the ground show that 99% of European businesses are small and medium enterprises that contribute for more than half of the total value-added created in the EU. Hence, sound taxation policy that can provide the right conditions in which SMEs can be utilized is important for Europe's economy. The VAT Directive provides a special scheme for SMEs that relives SME from heavy administrative and compliance burdens of VAT. However, this scheme is not as simple as it is stated to be, and has various drawbacks. This special treatment of SMEs challenges the intra-Community supply of goods made by SMEs. Further, even if VAT should not burden traders as it is designed to tax the expenditure for consumption, this scheme denies deduction of input VAT for business covered by the scheme resulting in cumulation and loss of VAT registered customers. Therefore, there is a need to discover and conduct more research on different methods that could be used for VAT treatment of SMEs that are a substantial part of the European economy.