Can Member States apply higher standards of rights in criminal proceedings, even if the application of such higher standards would frustrate the effectiveness of combating fraud affecting the EU’s financial interests?
The VAT Mini One Stop Shop, which will enter into force on 1 January 2015, is intended to be a simplification measure. However, as this blog illustrates, in certain circumstances, it will actually increase the compliance burden.
This note outlines some problems in the practical application of the VAT rules that will enter into force on 1 January 2015. One of the biggest challenges for suppliers of electronic services will be to identify the location of their customers.