Proposal for a Directive amending Directive 2006/112/EC as regards the introduction of the detailed technical measures for the operation of the definitive VAT system for the taxation of trade between Member States

Summary:

The European Commission published on 25 May 2018 a proposal amending Directive 2006/112/EC. The draft law contains detailed arrangements to put the cornerstones for a definitive VAT system for intra-EU business-to-business (B2B) supplies of goods.

Further information:

The proposed amendments follow up on the release a proposal introducing the cornerstones of the definitive system for intra-Union B2B trade, put forward in October 2017. The intention to adopt a definitive VAT system for intra-Union cross-border trade was highlighted in the Action Plan on VAT.

European Commission: Press Release, 25.05.18: Commission proposes final technical measures to create a future fraud-proof EU VAT system http://europa.eu/rapid/press-release_IP-18-3834_en.htm

EP: EPRS: Briefing: EU Legislation in Progress. September 2018: Detailed technical measures for the definitive VAT system http://www.europarl.europa.eu/RegData/etudes/BRIE/2018/625184/EPRS_BRI(2018)625184_EN.pdf

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