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|Title:||Proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards the certified taxable person|
|Series/Date:||COM (2017) 567 final (4.10.17)|
|Keywords:||Value Added Tax - 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 566|
|Subjects:||6.5 - Single Market: Tax issues|
|Geographic Indicators:||European Union|
|This proposal is part of a package of legislation to introduce a definitive VAT system for intra-Union cross-border trade based on the principle of taxation in the Member State of destination of the goods in order to create a robust single European VAT area, as announced in the Action Plan on VAT.
The proposal is 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.
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