We Can Work It Out – A study into an improved interpretation of current EU law to address VAT double (non )taxation caused by divergent national decisions

When companies trade across EU borders, they can face conflicting tax decisions from different countries. One country may charge VAT while another does not, leading to either double taxation or no taxation at all. Both situations distort fair competition within the EU’s internal market, and double taxation can even interfere with basic rights such as property and legal protection. 

In this PhD research, it is examined why these inconsistencies arise and how they can be challenged. Rather than proposing new laws or institutions, this work explores how existing rules can be applied more effectively. By focusing on key principles of EU law – including cooperation between authorities, fairness in taxation, and the protection of taxpayers’ rights – the research demonstrates how the current VAT system can be interpreted and applied more consistently across Member States, helping to prevent and resolve diverging decisions in cross-border cases.