The European Commission’s VAT Expert Group (VEG) has adopted an opinion on the EU cross-border rulings (CBR). The VEG supports the cross-border rulings initiative, stating that it can be used to resolve situations of double taxation by improving cooperation and discussion between member states at a tax administration level on real life cross-border VAT technical issues.
The VEG welcomes the extension of the CBR project until September 2018, recommending that more member states and businesses join the initiative. The VEG calls for:
member states to engage in open and constructive discussions to ensure agreement on the VAT treatment of submitted cross-border fact patterns;
member states and business to explore resolution options where they struggle to find a common position, for instance, by seeking the views of the EU VAT Forum or the VAT Committee;
the European Commission to publish CBR cases on an anonymous basis so that other member states can apply the VAT treatment in cases with similar fact patterns; and
member states, EC and business to improve and promote the CBR initiative and to seek regular evaluation by the EC.
The European Commission’s VAT Expert Group (VEG) has adopted an opinion on the EU cross-border rulings (CBR). The VEG supports the cross-border rulings initiative, stating that it can be used to resolve situations of double taxation by improving cooperation and discussion between member states at a tax administration level on real life cross-border VAT technical issues.
The VEG welcomes the extension of the CBR project until September 2018, recommending that more member states and businesses join the initiative. The VEG calls for:
member states to engage in open and constructive discussions to ensure agreement on the VAT treatment of submitted cross-border fact patterns;
member states and business to explore resolution options where they struggle to find a common position, for instance, by seeking the views of the EU VAT Forum or the VAT Committee;
the European Commission to publish CBR cases on an anonymous basis so that other member states can apply the VAT treatment in cases with similar fact patterns; and
member states, EC and business to improve and promote the CBR initiative and to seek regular evaluation by the EC.
