A retrospective evaluation of elements of the EU VAT

Final report: http://ec.europa.eu/taxation_customs/resources/documents/common/publications/studies/report_evaluation_vat.pdf

Executive Summary: http://ec.europa.eu/taxation_customs/resources/documents/common/publications/studies/summary_evaluation_vat.pdf

Formal answers to evaluation questions: http://ec.europa.eu/taxation_customs/resources/documents/common/publications/studies/answers_evaluation_vat.pdf

 European Commission, TAXUD, December 2011