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The harmonization process of the national VAT systems in the European Union is
introduced by Tamás Jármai. The article highlights the most important milestones
reached in the EU, presents the most important proposals and documents.
I would like to thank for the authors for their valuable contribution which made it
possible to release the last edition of the year.
Dear Readers, I would like to express my hope that you will find this edition of the
Tax Tribune interesting and useful. I also would like to encourage you and your
colleagues to send us articles you think they would be interesting for our
community. IOTA aims to provide forum for sharing views and experiences and our
magazine is one of the best source of it.
Jan Christian Sandberg
Acting Executive Secretary
IOTA

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