Press Release: VAT: Commission welcomes adoption of a Directive simplifying legislation on tax representation

The European Commission welcomed the adoption by the Council of a Directive abolishing from 1 January 2002 the obligation incumbent on European traders under the VAT system to appoint a tax representative in Member States in which they are not established. This extremely cumbersome and costly obligation had been roundly criticised by traders' representatives in the SLIM (Simplification of Legislation on the Internal Market) exercise which took place between May and October 1997. This Directive is the first significant simplification adopted as part of this exercise. It is also the first practical outcome of the new VAT strategy proposed by the Commission in June 2000.

• Primary Source