Consultation on the Recast of the 6th VAT Directive (77/388/EC)
On 2 September 2004 the European Commission (Taxation and Customs Union Directorate-General) published the summary report on the outcome of its consultation on the "Recast of the Sixth VAT Directive".
The work undertaken to codify the Sixth VAT Directive should result in an effective instrument providing a clear overview of existing VAT legislation. To achieve this objective it was decided to recast the existing text. Only by using this tool it would be possible to arrive at a coherent legal text where the structure is modified but the substance remains unchanged. To improve the quality of drafting, some non-substantive amendments were made to ensure that the text is as clear, simple and precise as possible (OJ C 73, 17.03.1999, p.1).
In this context, the Commission invited all interested parties to comment on a provisional draft of the recast text. The deadline to submit comments was 26 September 2003.
Recast of the Sixth Directive , provisional draft.
This resulted in a proposal for a recast of the Sixth VAT Directive which the European Commission adopted on 15 April 2004 (COM(2004) 246). Before this proposal can enter into force, it will have to be adopted by the EU Council of Ministers by unanimity.