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
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Beleidsterrein
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- belastingaftrek
- belastinggrondslag
- belastingharmonisatie
- belastingontheffing
- belastingwezen
- BTW
- commercialisering
- dienstverrichting
- digitale eengemaakte markt
- distributie
- ECONOMIE
- ECONOMIE, VERKEER EN HANDELSVERKEER
- economische analyse
- EU-instellingen en Europese overheid
- EUROPESE UNIE
- FINANCIËN
- handelsbeleid
- impactonderzoek
- inning der belastingen
- intra-EU-handel
- levering
- Opbouw van Europa
- Recht van de Europese Unie
- vergelijkend onderzoek (EU)
- voorstel (EU)