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|Title:||Proposal to amend Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States|
|Series/Date:||COM (2017) 569 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 - Business-to-business | B2B cross-border trade|
|Subjects:||6.5 - Single Market: Tax issues|
|Geographic Indicators:||European Union|
|The Commission adopted on 7 April 2016 the Action Plan on VAT. There the Commission announced, inter alia, its intention to adopt 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.
This proposal is a step towards replacing the transitional arrangements, applicable since 1 January 1993, by a definitive VAT system for intra-Union Business-to-Business (B2B) trade under which domestic and cross-border transactions of goods will be treated in the same way. The proposal introduces the cornerstones of the definitive system for intra-Union (B2B) trade. A forthcoming proposal in 2018 will provide detailed technical provisions for the actual implementation of these cornerstones.
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