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Informal Commission expert group discussions with Member States

Informal Commission expert groups composed of representatives of national tax administrations provide the Commission a forum for consulting VAT experts from Member States on pre-legislative initiatives.

Until recently, the Commission's Directorate General for Taxation and Customs Union managed for this purpose Working Party No 1, a permanent group, and the Group on the Future of VAT, a temporary group established in the context of the Green Paper on the future of VAT.

These groups have now been merged into a single permanent expert group, named "Group on the future of VAT".

 

Date

Subject

Meeting documents

24 April 2012

Group on the Future of VAT

Taxation at destination – B2B supplies of goods. Identifying options and criteria for a qualitative assessment


Agendapdf Choose translations of the previous link 

Working documentpdf Choose translations of the previous link 

Report from meetingpdf Choose translations of the previous link 

2 July 2012

Working Party N° 1

Place of supply of telecommunications, broadcasting or electronic services to non-taxable persons applicable as of 1 January 2015

Agendapdf Choose translations of the previous link 

Working documentpdf Choose translations of the previous link 

Annex 1pdf Choose translations of the previous link 

Annex 2pdf Choose translations of the previous link 

Annex 3pdf Choose translations of the previous link 

Report from meetingpdf Choose translations of the previous link 

29 November 2012

Group on the Future of VAT

B2B supplies of goods – Taxation at destination:

  • Shortcomings of the current VAT system identified by stakeholders.
  • Options – Examining how they work, and their pros and cons.
Studies to feed into the debate on possible options

Agendapdf(25 Kb) Choose translations of the previous link 

Working document No 15pdf(42 Kb) Choose translations of the previous link 

Annex 1 Studyzip(13.07 Mb)

Working document No 16pdf(542 Kb) Choose translations of the previous link 

Working document No 17pdf(53 Kb) Choose translations of the previous link 

Report from meetingpdf(40 Kb)