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ETNO
European Telecommunications Network Operators' Association

2011

| ETNO

RD350 - ETNO Reflection Document on the EU Green Paper on the future of VAT

VAT should be charged by the supplier irrespectively wherever the customer in the internal market belongs. Input VAT should be recovered in the country of the customer, as in ordinary tax returns. VAT revenue to be distributed among Member States should be based on macroeconomic data.


Executive Summary:

  • VAT should be charged by supplier irrespectively – wherever the business-to-business (B2B) or business-to-consumer (B2C) customer in the internal market belongs. Input VAT should be recovered in country of customer -- as in ordinary tax returns. VAT revenue to be distributed among member states should be based on macroeconomic data.
  • The increasing burden on tax payers to operate the tax as the internal market evolves should operationally be shifted from tax payer to tax authorities in order to maintain a sustainable tax system.


Members & Observers - View companies map

  • A1 Telekom Austria Group
  • Albtelecom
  • Altice Portugal
  • BH Telecom
  • BT
  • CYTA (Cyprus Telecommunications Authority)
  • Deutsche Telekom AG
  • Eir
  • Elisa Communications Corporation
  • GO Plc (Malta)
  • Hrvatski Telekom
  • Koninklijke KPN
  • Magyar Telekom
  • Makedonski Telekom
  • Orange
  • Orange Polska
  • OTE
  • POST Group
  • Proximus
  • Síminn (Iceland Telecom Ltd.)
  • Slovak Telekom
  • Swisscom
  • TDC
  • TDF
  • Telecom Italia
  • Telefónica
  • TELEKOM ROMANIA COMMUNICATIONS S.A.
  • Telekom Slovenije
  • Telenor
  • Telia Company
  • Turk Telekom
  • Vivacom
  • AT&T
  • Cisco
  • Ericsson
  • Huawei
  • Nokia
  • Prysmian Group
  • Qualcomm Europe Inc.
  • Verizon

ETNO aisbl - Boulevard du Régent 43-44 - 1000 Brussels - Belgium

Phone: +32(0) 2 219 32 42 - info@etno.eu