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Parliamentary questions
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11 November 2015
E-013003/2015(ASW)
Answer given by Mr Moscovici on behalf of the Commission
Question reference: E-013003/2015

With respect to the first two questions, the Commission refers the Honourable Member to its answer to Written Question E-009494/2015(1).

With respect to the third question, the Commission wishes to advise there are no legal provisions to this effect. However, the Commission has asked Member States to address any queries to business through the tax administration in the Member State where a business is established. In this regard, the Commission refers the Honourable Member to the non-binding audit guidelines(2), developed by the Commission in cooperation with Member States, which were published in 2014. The Commission will consider home country controls and a single audit in the context of its proposal in 2016 to modernise VAT for cross-border e-commerce as part of the Digital Single Market strategy.

(1)http://www.europarl.europa.eu/plenary/en/parliamentary-questions.html
(2)http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/telecom/one-stop_add_guidelines_en.pdf

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