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    Sevil Aliyeva

    Sevil Aliyeva is a Master’s student in International Tax Law and EU Tax Law at Uppsala University. She also holds a Master’s degree in Human Rights at Oslo University. Sevil was selected as a youth delegate of Azerbaijan at the Congress of Local and Regional Authorities of Council of Europe. Moreover, as a national coordinator she led the Legal Research Group on Freedom of Expression –Protection of Journalistic Sources in Azerbaijan, which was the joint project of Council of Europe and European Law Students' Association.

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  • EU VAT reform, hit or miss

    EU VAT reform, hit or miss1

    On the 4th of October 2017, the EU released its proposals for the change of the value added tax (VAT) rules, which included key reforms for cross-border trade between businesses in Member States. The initiative promised to decrease the EU VAT gap, in other words, the difference between expected VAT revenues and actual member state collections. While broad questions remain about the new system, the EU is convinced that the VAT fraud is to be reduced by 80% by 2022 thanks to the proposed reform.


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