Vorlage des ZEW-Gutachtens "Analyse und Bewertung des Systems der Umsatzsteuersätze unter Berücksichtigung von Wettbewerbs- und Abgrenzungsaspekten"

This procedure concerns the presentation of an expert opinion analyzing and evaluating the Value Added Tax (VAT) rate system. It considers aspects of competition and differentiation within the tax structure. The analysis aims to provide insights for policymakers on the effectiveness and fairness of current VAT rates, potentially influencing future tax policy decisions.