|Author (Corporate)||Council of the European Union|
|Series Title||Official Journal of the European Union|
|Series Details||L 250, Pages 1-3|
|Content Type||Legislation, Policy-making|
Directive (EU) 2021/1159 - adopted by the Council of the European Union on 13 July 2021 - introducing amendments to Directive 2006/112/EC to exempt from Value-Added Tax (VAT) goods and services made available by EU bodies and agencies to Member States and citizens during times of crisis.
The draft law aims to maximise the efficiency of EU funds used in the public interest to respond to crises, and to strengthen EU-level disaster and crisis management bodies. The proposed measures allow the Commission and other EU agencies and bodies to import and purchase goods and services VAT-free when those purchases are being distributed during emergency response in the European Union.
The draft law was adopted by the Commission on 12 April 2021. The plenary of the European Parliament adopted an opinion on this file on 18 May 2021. The Council of the European Union adopted the proposed Regulation on 13 July 2021. The Act was published in the Official Journal on 15 July 2021.
|Subject Tags||Risk | Crisis Management, Value Added Tax [VAT]|
|International Organisations||European Union [EU]|