The full text of this study, in English only, is available only in PDF (524 KB)
At the request of the European Parliament's Committee on Economic and Monetary Affairs and Industrial Policy, this study has been carried out by the Internal Market Division of Parliament's Directorate-General for Research.
Its objective is to provide Members of the Parliament and others with background briefing on the Community's Value Added Tax system, and an examination of options for a "definitive" VAT system after 1997.
The main conclusions are summarised in the final section. There is also a short bibliography, and an index to the document as a whole.