Studies made for the Commission: 2013

Study to quantify and analyse the VAT Gap in the EU-27 Member States Final Report
The study aims to understand the recent trends in the field of VAT collection better, by updating the VAT Gap estimates for 2000-2006 produced in the Reckon Report of 2009 and by providing estimates for the VAT Gap for the period 2007-2011.
Press release IP/13/844 and frequently asked questions ( MEMO/13/800 ).

Feasibility study on a standardised relief at source system implementing the principles of the FISCO Recommendation
Appendices
Additional appendices
The study analyses the feasibility as well as the costs and the benefits of a standardised relief at source system coupled with information reporting/exchange between financial institutions and tax administrations. The study examines two different routing of information from a financial institution to both the source Member State and the residence Member State. See also the note to readers , the executive summary of the study and the page on taxation of securities income received by individuals

Study on the feasibility and impact of a common EU standard VAT return

Study on applying the current principle for the place of supply of B2B services to B2B supplies of goods.
A feasibility study carried out by PwC to examine the option of applying the current principle for the place of supply of B2B services to B2B supplies of goods (place of establishment of the customer), without following the physical flow of the goods within the EU.

Study on VAT in the public sector and exemptions in the public interest (final report of a follow up study)
The study analyses and measures the issues arising from the current VAT treatment of public bodies and activities carried out in the public interest. It also identifies possible options for the future, and measures their impact. The views expressed by the contractor do not necessarily reflect those of the European Commission. The Commission accepts no responsibility or liability whatsoever with regard to the information in this study.

Effective tax levels at the industry level using the Devereux/Griffith methodology
The project 'Effective tax rates in an enlarged European Union' is based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003). This study enhances the existing data by analysing the Effective Tax Rates in different industries.

Effective levels of company taxation within an enlarged EU (final report)
The project 'Effective tax rates in an enlarged European Union' is based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003). It extends the scope of the calculation of ETRs conducted under the study on effective levels of company taxation within an enlarged EU (2008).
The project includes a focus on the effects of tax reforms in the EU27 for the period 1998-2011 and their impact on the level of taxation for both domestic and cross-border investment.