List of acronyms and abbreviations

• Author: Adam Smietanka - Mikhail Bonch-Osmolovskiy - Grzegorz Poniatowski
• Pages: 8-8

VAT Gap in the EU-28 Member States

page 8 of 99

LIST OF ACRONYMS AND ABBREVIATIONS

CASE

Center for Social and Economic Research (Warsaw)

COICOP

Classification of Individual Consumption according to Purpose

CPA

Statistical Classification of Products by Activity in accordance with

Regulation (EC) No 451/2008 of the European Parliament and of the

Council of 23 April 2008 establishing a new statistical classification of

products by activity

EC

European Commission

ESA

European System of Accounts

EU

European Union

EU-28

FE

Member States of the European Union, UK inclusive

Fixed Effects

GDP

Gross Domestic Product

GFCF

Gross Fixed Capital Formation

IC

Intermediate Consumption

MFI

Monetary Financial Institution

MOSS

MTIC

Mini One Stop Shop

Missing Trader Intra-Community

NAC

National Currency

NPISH

Non-Profit Institutions Serving Households

OECD

Organisation for Economic Cooperation and Development

ORS

Own Resource Submissions

o/w

pp.

of which

percentage points

SUT

Supply and Use Tables

TAXUD

Taxation and Customs Union Directorate-General of the European

Commission

VAT

Value Added Tax

VTTL

VAT Total Tax Liability