A Bridge over Troubled Water - a criminal lawyers’ response to Taricco II

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?

Christina Peristeridou and Jannemieke Ouwerkerk • December 16, 2017

Mini One Stop Shop – a simplification measure that may complicate compliance

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.

Aleksandra Bal • October 31, 2014 • 2 comments

Catch me if you can: how to identify the customer's location under the new EU VAT rules

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.

Aleksandra Bal • September 07, 2014 • 3 comments

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A Bridge over Troubled Water - a criminal lawyers’ response to Taricco II

Mini One Stop Shop – a simplification measure that may complicate compliance

Catch me if you can: how to identify the customer's location under the new EU VAT rules