By decision of 3 July 2012 the Commission has set up the EU VAT forum.
The EU VAT forum is a structured dialogue platform to improve the relationship between the
Business and tax authorities in order to create conditions for a smoother functioning of the present VAT system in the EU, reducing costs and administrative burden on both sides.
The forum's tasks shall be:
- to create a platform where business and national tax authorities experts can informally discuss tax administration issues in the field of VAT with which
both parties are currently confronted in a cross-border environment;
- to discuss practical insights provided by tax authorities, as well as business
experts, and to elaborate on possible ways to manage the current VAT system more efficiently, including by combating fraud, in the interest of both parties with a view to achieving a smoother functioning of the current VAT system;
- to assist the Commission in promoting good practice including the use of IT,
which could culminate in a more efficient, secure, fairer and cost-effective
VAT system in the interests of both parties;
- to work, where necessary, in cooperation with any other appropriate bodies or committees dealing with VAT and administrative cooperation in the tax field.
The forum shall comprise representatives from the Member States and representatives of 15 organisations maximum representing business or tax practitioners.
The Commission is calling for applications with a view to selecting the EU VAT forum members representing business or tax practitioners, as mentioned in Article 4 (2) (b) of the above mentioned decision.
The applicants shall represent either business interests from large, medium or small enterprises in a pan European environment in EU VAT issues. The representation in the VAT forum should mirror the relative importance of the different size categories of enterprises in the European economy. The members must be actively involved in the practical management of the EU VAT obligations for taxpayers operating in an EU cross border context. The Commission is looking for businesses' and tax practitioners' European or international organisations.
For reasons of consistency and transparency, the members of the EU VAT forum shall be appointed by the Director-General for Taxation and Customs Union from organisations with competence in the areas referred to in Article 2 of the decision above mentioned, and who have responded to the present call for applications.
1. Assessment of applications
When assessing applications the Commission will take the following criteria into account:
1. Proven involvement and experience in the implementation of national and European VAT policies; more specifically proven knowledge and experience of enhanced dialogue with tax authorities for a smoother functioning of the EU current VAT system, including tax compliance issues, risk assessment based management, partnership between tax authorities and companies, client targeted approach costs cutting solutions, optimal use of IT solutions, exchange of information to and between VAT stakeholders, prevention of litigations on VAT issues between tax authorities and operators, prevention and fight against fraud in the EU VAT system.
2. The need to strive to a balance between the members in terms of representativeness, in particular with regard to
i. the size category of the businesses that the applicant is representing; and
ii. the geographical origin of experts.
3. The registration in the Transparency Register.
2. How to submit an application
The duly signed applications must be sent by 24 August 2012 at the latest, preferably by e-mail to: TAXUD-EU-VAT-FORUM@ec.europa.eu
The date of sending will be established as follows:
- Where applications are sent by e-mail to TAXUD-EU-VAT-FORUM@ec.europa.eu
- , the date of the e-mail will be the date of sending.
- Where applications are sent by post to the following address: European Commission, DG Taxation and Customs Union, Unit C4, secretariat, Rue de Spa 5 B-1049 Brussels, the postmark will be considered the date of sending.
- Where applications are hand-delivered to the following address: European Commission, DG Taxation and Customs Union, Unit C4, secretariat, Rue de Spa 5 B-1049 Brussels, the date on the receipt given upon delivery will be considered the date of sending.
Applications must be completed in English clearly indicating the applicant’s name, postal and e-mail address and other contact details.
Organisations must provide details on their activities and on their objectives, status and composition.
Organisations must nominate their representative and an alternate. Professional experience and expertise of these persons must be documented in full by means of a curriculum vitae and a letter in support of the application highlighting.
– his/her specific competences and professional experience;
– the specific projects and or tasks he/she has been involved in;
– any experience he/she has acquired in management of the VAT system at EU and international level;
The necessary documentation of the applications should preferably be sent by e-mail, in English in Word format.
3 Appointment and functioning
The Commission shall select members for a 3 years renewable mandate. However, they can be replaced or excluded, in any of the cases referred to in Art. 4(9) of the Commission Decision mentioned above.
All members and their representatives shall satisfy high standards of active and quality participation during the meetings and in their preparation and follow up if needed. All members and their representatives shall respect the conditions of confidentiality mentioned in Article 5 of the Commission Decision establishing the EU VAT forum.
Travel and subsistence expenses incurred by participants in the activities of the group shall be reimbursed by the Commission in accordance with the provisions in force at the Commission within the limits of the available budgetary appropriations. Members will receive no remuneration for their duties.
The list of the members appointed to participate to the EU VAT forum shall be published in the Register of expert groups.
Personal data will be collected, processed and published in accordance with the provisions of Regulation (EC) No 45/2001.
For any further information please send an e-mail to TAXUD-EU-VATFORUM@
Information on the results of the call for applications will be published at least on the Internet site of DG Taxation and Customs Union: http://ec.europa.eu/taxation_customs/index_en.htm.