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|Title:||Proposal for a Council Implementing Regulation amending Implementing Regulation (EU) No 282/2011 as regards certain exemptions for intra-Community transactions|
|Series/Date:||COM (2017) 568 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|
|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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