Abstract

In recent years a large debate has flourished about plural forms of value added tax (VAT) as a suitable instrument for federal systems and a number of countries have experienced taxes of such a nature. This paper considers a dual form of consumption taxation that was contemplated in the early stage of the European VAT construction. In 1962 the Neumark Report proposed for the European Ecnomic Community a VAT with an harmonised rate, covering all stages up to the wholesale trade, combined with a retail sales tax autonomously administered by each member country. Shortly after, a Commission was set up in Italy to study a reform of the tax system. Professor Cesare Cosciani, who had been a leading member of the Neumark Committee, chaired the Commission. In fact, the final report designed a system of indirect taxation for Italy along the lines sketched out by the Neumark committee. Moreover the structure of the VAT proposed by the Cosciani Report was quite different from the one later adopted in the European Community and would have offered some advantages in the following process of implementing a system of taxation of intra-Community transactions without border controls.

Autore Pugliese

• Longobardi Ernesto

Tutti gli autori

• LONGOBARDI E.

Titolo volume/Rivista

Non Disponibile

Anno di pubblicazione

2014

ISSN

1972-5566

ISBN

Non Disponibile

Numero di citazioni Wos

Nessuna citazione

Ultimo Aggiornamento Citazioni

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Numero di citazioni Scopus

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Ultimo Aggiornamento Citazioni

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Settori ERC

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Codici ASJC

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