Proposal for a Directive amending Directive 2006/112/EC as regards the introduction of the detailed technical measures for the operation of the definitive VAT system for the taxation of trade between Member States

Author (Corporate)
Series Title
Series Details (2018) 329 final
Publication Date 25/05/2018
Content Type

Summary:

The European Commission published on 25 May 2018 a proposal amending Directive 2006/112/EC. The draft law contains detailed arrangements to put the cornerstones for a definitive VAT system for intra-EU business-to-business (B2B) supplies of goods.

Further information:

The proposed amendments follow up on the release a proposal introducing the cornerstones of the definitive system for intra-Union B2B trade, put forward in October 2017. The intention to adopt a definitive VAT system for intra-Union cross-border trade was highlighted in the Action Plan on VAT.
Source Link https://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2018:329:FIN
Related Links
European Commission: Press Release, 25.05.18: Commission proposes final technical measures to create a future fraud-proof EU VAT system http://europa.eu/rapid/press-release_IP-18-3834_en.htm
EP: EPRS: Briefing: EU Legislation in Progress. September 2018: Detailed technical measures for the definitive VAT system http://www.europarl.europa.eu/RegData/etudes/BRIE/2018/625184/EPRS_BRI(2018)625184_EN.pdf
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