- The VAT Committee was set up under Article 398 of the VAT Directive (Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax) to promote the uniform application of the provisions of the VAT Directive. It consists of representatives of Member States and of the Commission.
- Because it is an advisory committee only and has not been attributed any legislative powers, the VAT Committee cannot take legally binding decisions. It can give guidance on the application of the Directive which is not, however, in any way binding on the European Commission nor on Member States.
- The guidance takes the form of guidelines agreed by the VAT Committee by varying majority: unanimously, almost unanimously or by large majority.
Source Taxation-customs.ec.europa.eu
Latest meetings
- 124th meeting – April 11, 2024 – Agenda & Working Papers
- 123rd meeting – Nov 20, 2023 – Agenda, Working papers & Minutes
- 122th meeting – March 20, 2023 – Agenda, Working papers & Minutes
- 121th meeting- Oct 21, 2022 – Agenda, Working papers & Minutes
- 120th meeting – March 28, 2022 – Agenda, Working papers & Minutes
