Le système de TVA et le marché unique européen (notice n° 1024272)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02501cam a2200253 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125170429.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Aujean, Michel |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Le système de TVA et le marché unique européen |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2010.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 18 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméLe système de TVA de l’Union européenne vieillit mal : ses points faibles sont de plus en plus exploités par les fraudeurs, son efficacité et sa neutralité souffrent de son manque d’évolution depuis sa conception, laquelle date de la fin des années 1960. Il est temps de le réexaminer à la lumière des expériences de ceux qui ont plus récemment adopté cette forme d’imposition. Une autre approche du traitement des ventes intracommunautaires que l’actuelle exonération/taxation est souhaitable, elle peut mettre à profit les perspectives ouvertes par la facturation électronique pour un système résolument moderne. La modernisation, qui va de pair avec la simplification, doit également s’étendre aux nombreux domaines actuellement exonérés ou mis hors du champ de la TVA : la neutralité est le prix de l’efficacité. Classification JEL : H24, H26 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | While ageing, the EU VAT system is not doing well. Its weaknesses are being exploited by fraudsters while its efficiency and its neutrality are no more ensured given its lack of evolution since the outdated sixties when it was conceived. Time has come for a reexamination in the light of the experience made by more modern VAT systems in the world. At the same time, another approach to intra-EU trade than the one based on exemption/taxation should be envisaged. It could benefit from the advantages of electronic invoicing so as to deliver the most modern system. Modernization and the simplification that goes with it are becoming urgent, notably in reviewing the exempt or non taxable areas: neutrality becomes the price for better efficiency. JEL Classification : H24, H26 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fraude carrousel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | paiements fractionnés |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | reverse charge/autoliquidation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | régime intracommunautaire de TVA |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | modèle VIVAT |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | modernisation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | facturation électronique |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Reflets et perspectives de la vie économique | XLIX | 2 | 2010-07-06 | p. 91-104 | 0034-2971 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-reflets-et-perspectives-de-la-vie-economique-2010-2-page-91?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-reflets-et-perspectives-de-la-vie-economique-2010-2-page-91?lang=fr&redirect-ssocas=7080</a> |
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