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More flexible VAT rates

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 ...

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. The reform towards the definitive system is planned in several consecutive steps and will take some years. In the meantime, this proposal will amend the VAT Directive (Directive 2006/112/EC) and reform the rules by which Member States set VAT rates. The reform will enter into force when the definitive system is in place; it will give more flexibility to Member States to set VAT rates and will end the current arrangements and their many ad-hoc derogations. Parliament has adopted its non-binding opinion on the proposal, which is now in the hands of the Council. Second edition of a briefing originally drafted by Ana Claudia Alfieri. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure. Please note this document has been designed for on-line viewing.

Rates of value added tax

25-04-2018

This note seeks to provide an initial analysis of the strengths and weaknesses of the European Commission's impact assessment (IA) accompanying the above proposal, submitted on 18 January 2018 and referred to Parliament's Committee on Economic and Monetary Affairs. The proposal amends Directive 2006/112/EC (hereafter the VAT Directive), which sets out the rules governing the current temporary VAT system (dating from 1993), which are currently based on the principle of origin. When the Council adopted ...

This note seeks to provide an initial analysis of the strengths and weaknesses of the European Commission's impact assessment (IA) accompanying the above proposal, submitted on 18 January 2018 and referred to Parliament's Committee on Economic and Monetary Affairs. The proposal amends Directive 2006/112/EC (hereafter the VAT Directive), which sets out the rules governing the current temporary VAT system (dating from 1993), which are currently based on the principle of origin. When the Council adopted the common system of value added tax in 1967, the commitment was made to create a definitive VAT system operating within the European Community.

Value added tax: Administrative cooperation and combating fraud

15-02-2018

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 ...

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.

Definitive VAT system and fighting VAT fraud

03-10-2017

Council Directive 2006/112/EC lays down the rules applicable to the common system of value added tax (VAT). Among other issues, the Council Directive establishes a temporary VAT system based on 'the origin principle', which requires that a VAT rate applicable to transactions is determined by the Member State of the seller's location. The temporary VAT system, established by the directive was supposed to be replaced by a definitive system. This however has not happened yet despite the latest VAT system ...

Council Directive 2006/112/EC lays down the rules applicable to the common system of value added tax (VAT). Among other issues, the Council Directive establishes a temporary VAT system based on 'the origin principle', which requires that a VAT rate applicable to transactions is determined by the Member State of the seller's location. The temporary VAT system, established by the directive was supposed to be replaced by a definitive system. This however has not happened yet despite the latest VAT system having been set up approximately two decades ago. The temporary nature of the current VAT system brings several challenges, including the fact that it is more susceptible to VAT fraud. The European Parliament has called on the European Commission to update Council Directive 2006/112/EC to establish a definitive VAT system. Similarly, the Council and the European Economic and Social Committee have recommended updating the legislation. Representatives of various stakeholder groups have also meanwhile voiced concerns regarding this piece of legislation. It is expected that the European Commission will submit a legislative proposal amending this directive in October 2017.

Setting VAT rates

21-09-2017

Council Directive 2006/112/EC lays down rules applicable to the common system of value added tax (VAT). Among other issues, the Council Directive sets a framework for VAT rates. The present VAT system is based on 'the origin principle', which requires that a VAT rate applicable to transaction is determined by the Member State in which the seller is located. Various studies and reports show that presently several challenges are linked to the implementation of this directive. These challenges include ...

Council Directive 2006/112/EC lays down rules applicable to the common system of value added tax (VAT). Among other issues, the Council Directive sets a framework for VAT rates. The present VAT system is based on 'the origin principle', which requires that a VAT rate applicable to transaction is determined by the Member State in which the seller is located. Various studies and reports show that presently several challenges are linked to the implementation of this directive. These challenges include a gradual move from the origin principle to the destination principle, a need to fight VAT fraud, uncertainty for companies involved in cross-border trading, different VAT rates applied in Member States, obsolete rules, and the restrictive list of cases where reduced VAT can be applied, that is included in Annex III of the directive. The European Parliament has called on the European Commission to update Council Directive 2006/112/EC to respond to these challenges. Similarly, the Council and the European Economic and Social Committee have recommended that this legislation be updated. Furthermore, representatives of various stakeholder groups have voiced requests regarding this piece of legislation. Finally, the European Commission has expressed a willingness to take a more effective and proportionate approach to VAT rates. It is expected that the European Commission will submit this proposal in the third quarter of 2017.

Policy Departments’ Monthly Highlights - July 2015

06-07-2015

The Monthly Highlights publication provides an overview, at a glance, of the on-going work of the policy departments, including a selection of the latest and forthcoming publications, and a list of future events.

The Monthly Highlights publication provides an overview, at a glance, of the on-going work of the policy departments, including a selection of the latest and forthcoming publications, and a list of future events.

Focus on: Fisheries Subsidies

15-10-2013

The current reform of the Common Fisheries Policy has put fisheries subsidies in the spotlight in the EU, in particular with regard to EU fisheries funding being reshaped into a new European Maritime and Fisheries Fund. In order to support these important developments, a series of briefing notes produced by Policy Department B provide concrete figures on public funding of the fisheries sector in Europe and worldwide.

The current reform of the Common Fisheries Policy has put fisheries subsidies in the spotlight in the EU, in particular with regard to EU fisheries funding being reshaped into a new European Maritime and Fisheries Fund. In order to support these important developments, a series of briefing notes produced by Policy Department B provide concrete figures on public funding of the fisheries sector in Europe and worldwide.

Fuel Subsidies in the EU Fisheries Sector

15-07-2013

This briefing note is intended to provide the European Parliament with an analysis on tax allowances, as provided by the Directive 2003/96/EC, on fuels used by the EU fishing fleet. An estimate of the effects of this directive in terms of forgone revenue by governments of the EU MS is provided. Additionally, the benefits gained by fishers from tax reductions/exemptions are analysed across fleet segments.

This briefing note is intended to provide the European Parliament with an analysis on tax allowances, as provided by the Directive 2003/96/EC, on fuels used by the EU fishing fleet. An estimate of the effects of this directive in terms of forgone revenue by governments of the EU MS is provided. Additionally, the benefits gained by fishers from tax reductions/exemptions are analysed across fleet segments.

Ārējais autors

Alessandra BORRELLO, Arina MOTOVA, Natacha DENTES DE CARVALHO (Joint Research Centre of the European Commission, Italy)

Statute for a European Foundation

27-06-2013

Public-benefit foundations make significant contributions to society in EU Member States (MS). In recent years many have expanded, to operate across borders. However, the lack of harmonised rules has caused problems of legal recognition in other MS and threatens to limit the potential value of the sector. The Commission has brought forward a proposal to tackle the issue.

Public-benefit foundations make significant contributions to society in EU Member States (MS). In recent years many have expanded, to operate across borders. However, the lack of harmonised rules has caused problems of legal recognition in other MS and threatens to limit the potential value of the sector. The Commission has brought forward a proposal to tackle the issue.

Privāto ieguldījumu veicināšana kultūras nozarē

15-07-2011

Šajā pētījumā aplūkotas privāto ieguldījumu veicināšanas tendences kultūras nozarē ES dalībvalstīs. Pētījumā izmantoti empīriski dati, kas iegūti, veicot anketēšanu, gadījumu izpēti piecās dalībvalstīs un kabineta pētījumus. Pētījumā sniegts pārskats par mehānismiem un pasākumiem, ko izmanto privāto ieguldījumu veicināšanai, tostarp par tiesisko regulējumu nodokļu jomā (kultūras patēriņa un uzņēmējdarbības un filantropiskās darbības veicināšana), finanšu un banku finansējuma piešķiršanas mehānismiem ...

Šajā pētījumā aplūkotas privāto ieguldījumu veicināšanas tendences kultūras nozarē ES dalībvalstīs. Pētījumā izmantoti empīriski dati, kas iegūti, veicot anketēšanu, gadījumu izpēti piecās dalībvalstīs un kabineta pētījumus. Pētījumā sniegts pārskats par mehānismiem un pasākumiem, ko izmanto privāto ieguldījumu veicināšanai, tostarp par tiesisko regulējumu nodokļu jomā (kultūras patēriņa un uzņēmējdarbības un filantropiskās darbības veicināšana), finanšu un banku finansējuma piešķiršanas mehānismiem un starpniecības mehānismiem. Pētījumā ir salīdzināta situācija kultūrai novirzīto privāto ieguldījumu jomā Amerikas Savienotajās Valstīs un Eiropā.

Ārējais autors

Vesna Čopič (Lead researcher), Aleksandra Uzelac (Study coordinator), Jaka Primorac, Daniela Angelina Jelinčić, Andrej Srakar and Ana Žuvela (IMO - Institute for International Relations)

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