The European Commission is consulting on a proposal to give its VAT Committee implementing powers in relation to VAT. This would mean rather than only having the power to agree and issue non-binding guidance, the Committee would (acting by qualified majority) be able to oversee the adoption of implementing measures by the Commission in relation to VAT. The Commission believes that the implementing powers would ‘contribute to a more uniform application of the EU VAT legislation to the benefit of taxable persons having economic activities in several member states’. The Commission highlights the example of the Committee’s failure to agree unanimous guidelines on the practical application of the ‘Quick Fixes’ Directive (2018/1910/EU) potentially creating uncertainty and additional costs for business. The Commission invites comments by 29 October 2020.
The European Commission is consulting on a proposal to give its VAT Committee implementing powers in relation to VAT. This would mean rather than only having the power to agree and issue non-binding guidance, the Committee would (acting by qualified majority) be able to oversee the adoption of implementing measures by the Commission in relation to VAT. The Commission believes that the implementing powers would ‘contribute to a more uniform application of the EU VAT legislation to the benefit of taxable persons having economic activities in several member states’. The Commission highlights the example of the Committee’s failure to agree unanimous guidelines on the practical application of the ‘Quick Fixes’ Directive (2018/1910/EU) potentially creating uncertainty and additional costs for business. The Commission invites comments by 29 October 2020.
