The European Commission on December 18, 2020 a proposal ” Decision-making for interpretation VAT notions done .
The proposal includes a so-called VAT comitology procedure: in addition to the advisory VAT committee, it is proposed to give the European Commission itself more power in the interpretation of concepts such as ‘entrepreneur’ and ‘fiscal unity’, scope of exemptions, right to deduct, etc.
Source Erasmus University Rotterdam
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