The Commission has today decided to send a reasoned opinion to Italy for failing to notify measures for the transposition into national law of Directive (EU) 2018/1910 (the VAT ‘Quick Fixes’ Directive). This Directive harmonises and improves certain Value Added Tax (VAT) rules. It provides clarifications and intends to ‘quickly fix’ certain situations that have been treated differently by Member States in order to avoid possible double taxation or non-taxation, and to enhance legal certainty for businesses. The new provisions simplify trade between Member States and are based on the principle of taxation in the Member State of destination. Member States were supposed to adopt and publish the necessary national provisions by 31 December 2019. If Italy does not act within the next two months, the Commission may decide to refer the case to the Court of Justice of the European Union.
Source: europa.eu
