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More flexible VAT rates

Briefing 25-10-2018

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 25 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 connection with the next reform of the CAP post 2020, the Commission has proposed a new Regulation (COM(2018)394 of 1 June 2018) on the common market organisation, amending Regulation (EU) No 1308/2013 of 13 December 2013 (amended by Regulation (EU) No 2017/2393 of 13 December 2017). This draft regulation does not, however, cover questions on the relationship between the CAP and competition; the proposal does not contain any provisions concerning the responsibilities of professional and interbranch ...

The IA consistently emphasises the benefits of effective enforcement of EU competition law throughout the EU and assesses the contribution of the screened policy options to the general and specific objectives of the proposal. Its strengths lie in the solid expertise, based on internal and external research, its clear structure and its overall coherence. The analysis of the problems and their causes, and of the objectives, is comprehensive and concise. However, despite a clear attempt to comply with ...