Point 19: Transforming the status of the VAT Committee. The VAT Committee is currently an advisory committee made up of representatives of the Member States and of the Commission without any competences in the procedure of adoption of the implementing measures. The Commission will propose a change to the VAT Directive in order to turn the VAT Committee into a ‘comitology committee’ that would, acting by qualified majority, oversee the adoption of implementing acts by the Commission. Conferring certain implementing powers on the Commission, subject to the control of that Committee, should enhance the efficiency of the decision making process in the area of VAT. It should contribute to a more uniform application of the EU VAT legislation to the benefit of taxable persons having economic activities in several Member States. In the area of indirect taxation, comitology procedures are already used for administrative cooperation and excise duties. The precise scope of those implementing powers would have to be determined.
Impact: The VAT Committee would be enable to enact implementing acts/regulations by qualified majority
See also European Commission issued Package for fair and simple taxation – VAT priorities ….. have a look!!
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