SLIM (Simpler Legislation for the Internal Market)

The 1997 Brussels SLIM initiative led to the creation of a working group with the aim of simplifying VAT law. It proposes, among other things, to reduce the administrative burden for companies, to improve the overcoming of taxpayers, to secure the value added tax revenue of the member states and to harmonize the input tax deduction regulations by adapting the 6th EC Directive (USt).

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