I don't think so

Graham,

if you think that VAT complexity is EU driven you really are mistaken mate

simply put; if that was the case then VAT rules would be the same in each EU country - one thing they sure ain't ! (I work throughout the EU)

VAT is (OK, _was_) a simple concept and not easy to avoid - unlike Income Tax which, let's be fair - we all know whole sections of our community just don't pay

FWIW

Mav

(an accountant who qualified some 35 years ago so has seen so much new VAT legislation it makes me cry)