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
Latest Posts in "European Union"
- EU Commission Updates VAT E-Commerce Notes for ViDA Reforms
- General Court New VAT Case – T-548/26 (Finanzamt Freising) – No details known yet
- General Court New VAT Case – T-540/26 (Fumanko) – No details known yet
- ECJ/General Court VAT Cases – Pending cases
- European Court New VAT Case – T-537/26 (M Car Sofia) – No details known yet
