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
O tym dokumencie
Rodzaj publikacji
Autor
Obszar polityki
Słowo kluczowe
- analiza ekonomiczna
- analiza wpływu
- dostawa
- EKONOMIA
- FINANSE
- HANDEL
- handel wewnętrzny UE
- harmonizacja podatków
- instytucje UE i europejska służba publiczna
- jednolity rynek cyfrowy
- konkurs (UE)
- marketing
- polityka handlowa
- prawo Unii Europejskiej
- struktura europejska
- system podatkowy
- ulga podatkowa
- UNIA EUROPEJSKA
- VAT
- wniosek (UE)
- wymiar podatku
- zbyt
- zwolnienie od podatku
- ściąganie podatków
- świadczenie usług