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Title: Proposal to amend Council Implementing Regulation (EU) No 282/2011 as regards certain exemptions for intra-Community transactions
Author: [European Commission]
Series/Date: COM (2017) 568 final (4.10.17)
Source Origin: EU
Source Type: Policy-making
Source URL: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM:2017:568:FIN
Homepage URL: http://eur-lex.europa.eu/collection/eu-law/pre-acts.html
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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
On 7 April 2016, the Commission adopted the Action Plan on VAT. There the Commission announced, inter alia, its intention to adopt a definitive VAT system for Business-to-Business (B2B) 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.

The proposed measure, in relation to the proof of transport of goods from one Member State to another, is a targeted reply towards a specific problem in relation to a VAT rule which has proven to be difficult to apply in a systematic and uniform way and which has created problems for taxable persons as well as for tax administrations.

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