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Weaknesses of the Definitive VAT System Proposal and Possible Ways Forward

e-Presentation by Marie Lamensch


Foto: Weaknesses of the Definitive VAT System Proposal and Possible Ways Forward.


Jahr: 2018


Professor Marie Lamensch evaluates the weaknesses of the definitive VAT system proposal and possible ways forward. She briefly presents the VAT Action Plan and explains the risks of fraud that are harboured by the current rules. She then critically analyses step-by-step the elements of the proposed rules by comparing the intended objectives with the possible risks of fraud those objectives might carry. The presentation is concluded by outlining proposals for long-term solutions.


Marie Lamensch, Professor of International and European Tax Law, Vrije Universiteit Brussel


  • Video presentation
  • Audio podcast version
  • Duration: 37 minutes
  • Links to all relevant sources of law
  • Access for 12 months after purchase
  • Includes standard version and certified version eligible for CPD points

Technical requirements

The e-presentation should work in any internet browser. If you encounter difficulties, please ensure that you have javascript enabled (go to www.whatismybrowser.com or ask your system administrator).

Filmed at ERA's Annual Conference on European VAT Law 2018 in Trier, 22 - 23 November 2018.


To obtain immediate access to this e-presentation, please pay by credit card. You can also pay by invoice (bank transfer) but access will only be granted when payment has been received. For multiple registrations, please click here.

Certified Version eligible for CPD points

This version requires you to view the full e-presentation and to take a short quiz at the end. A certificate can then be issued entitling you to CPD points in selected jurisdictions.

If you would like to claim a certificate please send your request to elearning@era.int.

Rechtsgebiet: Tax Law

Sprache: English

Artikel-Nr.: 118P66

Preis: 30 EUR

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Daniel Gärtner
Projektleiter - Privatrecht
Telefon: +49 (0)651 937 37 111
Telefax: +49 (0)651 937 37 773
Foto: Daniel Gärtner.




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