VAT TAX expert - Text input /article for scientific paper about Vat tax on how different products

I am looking for a vat tax expert with expert knowledge about how product codes (UNspsc-codes; GINT codes or other) are used for Vat tax purposes I EU. And how it is implemented in terms of how to differentiate on product level (How is this implemented). The text needs to contain a pro and con analysis from a company (taxpayer) perspective and from a government alias controlling perspective.