The European Commission, proposing a sweeping overhaul of the VAT system in the European Union, crystallized in the package of proposals (COM 2017 566, 567, 568 e 569) dated 4.10.2017, has «presented» the plan for the largest reform in VAT rules of the EU in the last 25 years.
The proposed initiative and its objectives are consistent with the European Union’s strategy for SMEs defined under the Small Business Act (SBA) , in particular Principle VII, which envisages assisting SMEs to benefit more from opportunities offered by the single market.

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