More flexible VAT rates
Value added tax (VAT) is an important source of revenue for national governments and the European Union (EU) budget and, from an economic point of view, a very efficient consumption tax. However, the rules governing value added tax as applied to intra-Community trade are almost 30 years old and the current common EU VAT system is both complicated and vulnerable to fraud. Businesses doing cross-border trade face high compliance costs and the administrative burden of national tax administrations is also excessive. In January 2018, the European Commission adopted a proposal to amend Directive 2006/112/EC (the VAT Directive) and reform the rules by which Member States set VAT rates. Whilst the Commission's proposal was heavily amended, the Council adopted a revision to the VAT rate-setting rules in April 2022, modernising the list of products to which non-standard VAT rates can be applied, and in particular bringing the rules closer in line with the wider objectives of the EU (EU Green Deal, digitalisation, health). Third edition of a briefing originally drafted by Ana Claudia Alfieri. 'EU legislation in progress' briefings are updated at key stages throughout the legislative procedure.
Briefing
À propos de ce document
Type de publication
Auteur
Domaine politique
Mot-clé
- analyse économique
- assiette de l'impôt
- collecte de l'impôt
- commercialisation
- concours (UE)
- construction européenne
- distribution commerciale
- droit de l'Union européenne
- déduction fiscale
- exonération fiscale
- FINANCES
- fiscalité
- harmonisation fiscale
- institutions de l'Union européenne et fonction publique européenne
- livraison
- marché unique numérique
- politique commerciale
- prestation de services
- proposition (UE)
- TVA
- UNION EUROPÉENNE
- échange intra-UE
- ÉCHANGES ÉCONOMIQUES ET COMMERCIAUX
- ÉCONOMIE
- étude d'impact