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Title: Proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards the certified taxable person
Author: European Commission
Series/Date: COM (2017) 567 final
Source Origin: EU
Source Type: Policy-making
Notes: The European Commission adopted on 4 October 2017 a proposal amending Regulation (EU) No 904/2010 on administrative co-operation and combating fraud in the field of value added tax (VAT Administrative Cooperation Regulation).

The Commission adopted an amended version of this proposal on 30 November, adding tools to tackle loopholes and fraud attempts in the context of the EU's VAT system [COM(2017)706].
Source URL: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM:2017:567:FIN
Homepage URL: http://eur-lex.europa.eu/collection/eu-law/pre-acts.html
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Keywords: Value Added Tax | VAT - VAT Action Plan - Single European VAT area - Tackling VAT fraud - Directive 2006/112/EC - Regulation (EU) No 904/2010 - Regulation (EU) No 282/2011 - COM / 2017 / 567 706
Subjects:  6.5 - Single Market: Tax issues
Geographic Indicators:  European Union
Further information:

The amendments to the Regulation intended to give a practical effect to the certified taxable person status, which is a basic component of the definitive VAT regime for intra-Union trade.

The certified taxable person status is also relevant in relation to certain improvements to the current system requested by Member States; namely in relation to rules on chain transactions, call-off stock situations and the proof of transport in exempt intra-Community supplies of goods.

Background information:

This proposal was adopted as part of a package of measures relating to the introduction of a definitive VAT system for intra-EU cross-border trade based on the principle of taxation in the Member State of destination of the goods. The strategy was put forward by the Action Plan on VAT published in April 2016.

A Communication reporting on the actions taken in the framework of the Action Plan was released together with this proposal, also on 4 October 2017.

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