Value added tax: Administrative cooperation and combating fraud
This proposal was part of a package of proposed EU legislation that aims to modernise the VAT regime for cross-border B2C e-commerce. It provides the basis for the underlying IT infrastructure and the necessary cooperation by Member States to ensure the success of the extension of the mini-one-stop-shop (MOSS). It contains provisions relating to – among other things – the exchange of information between competent authorities of Member States, and the control of transactions and taxable persons, as well as Member States granting to the Commission access to statistical information contained in their electronic systems. The regulation, significantly amended, was adopted by the Council – after consulting the European Parliament – on 5 December 2017. It is accompanied by Council Directive 2017/2455, which amends Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods; see our separate briefing on this dossier – 2016/0370(CNS). Final edition. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.
Briefing
Πληροφορίες για το έγγραφο
Τύπος δημοσίευσης
Συγγραφέας
Λέξη κλειδί
- έκπτωση φόρου
- απάτη
- δίκαιο της Ευρωπαϊκής Ένωσης
- ΔΗΜΟΣΙΟΝΟΜΙΚΑ
- διαδικασία διαβούλευσης
- διανομή
- ΔΙΚΑΙΟ
- είσπραξη φόρου
- εμπορία
- ΕΜΠΟΡΙΟ
- εναρμόνιση των φορολογικών συστημάτων
- ΕΥΡΩΠΑΪΚΗ ΕΝΩΣΗ
- κοινοβουλευτικό έργο
- μελέτη επιπτώσεων
- νομοθετική διαδικασία
- οικονομική ανάλυση
- ΟΙΚΟΝΟΜΙΚΑ
- παράδοση
- παροχή υπηρεσιών
- ποινικό δίκαιο
- ΠΟΛΙΤΙΚΗ
- πρόταση (ΕE)
- φορολογία
- φορολογική απαλλαγή
- φορολογική βάση
- ΦΠΑ