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Cross-border VAT/GST Disputes: Strategies for Effective Prevention and Resolution

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Cross-border VAT/GST Disputes: Strategies for Effective Prevention and Resolution

Author: Anastasiya Piakarskaya; Richard Stern; Ine Lejeune; Jeffrey Owens
Publisher: Kluwer Law International
ISBN: 9789403516066
Published In: June 2026
Format: Hardback
Jurisdiction: Netherlands ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

Cross-Border VAT/GST Disputes: Strategies for Effective Prevention and Resolution is a book that examines recent and ongoing cross-border VAT/GST disputes in both EU and non-EU countries, investigates the causes of these disputes, analyzes the dispute mitigation opportunities provided by existing mechanisms, and explores the potential for leveraging new mechanisms. The distinguished contributors to this volume address these challenges by, for the first time, developing a set of practical, cost-effective policy options in the area of cross-border VAT/GST dispute prevention and resolution.

What’s in this book:

This work offers a structured and practical toolbox for tax policymakers, tax administrations, dispute resolution bodies and businesses. Inspired by the OECD and the EU work and drawing on the experiences of EU and non-EU countries, it outlines actionable strategies to strengthen cross-border VAT/GST dispute prevention and resolution. The authors examine the following topics:

a globally more consistent implementation and application of the internationally agreed principles and VAT/GST recommendations developed by the OECD
the enhancement of administrative practices at the domestic level to prevent cross-border VAT/GST disputes Cooperative Compliance programmes, including the potential of multilateral models to reduce the incidence of disputes
the role of cross-border VAT rulings and the possibilities for strengthening and expanding this instrument
the design of a multi-stage system of cross-border VAT/GST disputes resolution
the adoption of alternative dispute resolution mechanisms such as mediation and arbitration
the specialization of judges and establishment of specialized tax courts to effectively resolve VAT/GST disputes
solutions at the international level, including a mediation panel, MAP-consistent mechanism and EU Tax Court
the use of digital technologies and data-driven tools to enhance the prevention and effective resolution of cross-border VAT/GST disputes

The contributions draw on data collected through surveys administered by the Global Tax Policy Center at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business, along with input from members of the Multistakeholder Group and Working Groups of the WU GTPC Project on cross-border VAT/GST disputes—including representatives from business, tax administrations, dispute resolution bodies, international and regional organizations, and academia—on their experiences and perspectives on strengthening the international system for minimizing and resolving cross-border VAT/GST disputes.

How this will help you:

Together, these contributions provide a unique and valuable foundation for identifying the most adaptive and harmonized ways to prevent and resolve cross-border VAT/GST disputes at domestic and international levels. Ultimately, the recommendations aim to contribute to more competitive national, regional and global fiscal systems and to foster a more transparent, cooperative, and trustworthy international tax environment, providing greater certainty to the unpaid VAT/GST collectors, the business and the tax authorities.

List of Abbreviations

Preface

Acknowledgments

CHAPTER 1 Executive Summary

Jeffrey Owens

CHAPTER 2 Introduction

Timoleon Angelos Christodoulopoulos, Anastasiya Piakarskaya & Ine Lejeune

CHAPTER 3 Objectives and Scope of the Book

Ludovica Ostorero & Anastasiya Piakarskaya

CHAPTER 4 Data Collection

Anastasiya Piakarskaya

CHAPTER 5 Identification of Types and Reasons for Cross-Border VAT/GST Disputes (Including Disputes Involving Non-established Business)

Anastasiya Piakarskaya, Luca Sabbi & Karol Dziwinski

CHAPTER 6 Mechanisms to Prevent Cross-Border VAT/GST Disputes: Existing Mechanisms and Suggested Improvements, New Mechanism and Innovation

Yan Xu, Anastasiya Piakarskaya, Ludovica Ostorero, Timoleon Angelos Christodoulopoulos & Dominika Pach

CHAPTER 7 Mechanisms to Resolve Cross-Border VAT/GST Disputes: Existing Mechanisms and Suggested Improvements, New Mechanisms, and Innovation

Anastasiya Piakarskaya, Despoina Psychogyiou, Tânia Carvalhais Pereira, Ine Lejeune, João Ochôa, Iris Tschatsch & Ludovica Ostorero

CHAPTER 8 Recommendations on Effective Strategies to Prevent and Resolve Cross-Border VAT/GST Disputes

Jeffrey Owens, Anastasiya Piakarskaya, Ine Lejeune & Richard Stern

Appendices

APPENDIX 1 Methodology

APPENDIX 2 Geographical Spread of Cross-Border VAT/GST Disputes

APPENDIX 3 Value of Cross-Border VAT/GST Disputes (VAT, Penalty and Late Payment Interests)

APPENDIX 4 Preliminary Rulings Submitted by TAT and Considered by CJEU

APPENDIX 5 Cross-Border VAT Disputes Decided by a Portuguese TAT

APPENDIX 6 Judicial Courts or Tax Arbitration: Which to Choose and What to Consider?

APPENDIX 7 VAT Disputes in the Overall Tax Arbitration Framework

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