On Wednesday 4 October, the European Commission is to propose two essential pillars of its future definitive cross-border VAT regime: taxation under the principle of destination and the concept of 'certified taxable person'. A second raft of provisions will follow in 2018 (aiming to introduce the technical provisions required for the definitive regime). Together, these two proposals will constitute the first stage towards the definitive VAT regime. The first stage will cover only trading in...