COM(2010)695 - GREEN PAPER On the future of VAT Towards a simpler, more robust and efficient VAT system
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official title
GREEN PAPER On the future of VAT Towards a simpler, more robust and efficient VAT systemLegal instrument | Green paper |
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Decision making procedure | Own-initiative procedure (INI) |
reference by COM-number59 | COM(2010)695 ![]() |
Additional COM-numbers | SEC(2010)1455 |
procedure number61 | 2011/2082(INI) |
CELEX number62 | 52010DC0695 |
Document | 01-12-2010 |
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Online publication | 04-12-2010 |
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- 1.OECD, Consumption Tax Trends 2008, VAT/GST and excise rates, trends and administrative issues , p. 23.
- 2.Taxation trends in the European Union , 2010 Edition, Annex A, Tables 7 and 8.
- 3.COM(2010) 2020, 3.3.2010, Europe 2020: a strategy for smart, sustainable and inclusive growth .
- 4.COM(2009) 544, 22.10.2009, Action Programme for Reducing Administrative Burdens in the EU Sectoral Reduction Plans and 2009 Actions , Measurement studies: ec.europa.eu/ enterprise/policies/better-regulation/documents/ab_studies_2009_en.htm
- 5.Position Paper of 20 October 2009 on a partnership for a fair and efficient VAT system from Businesseurope.
- 6.We use the term
- 7.A new strategy for the single market: at the service of Europe's economy and society ,ec.europa.eu/bepa/pdf
- 8.COM(2010) 608, 27.10.2010.
- 9.Copenhagen Economics, Study on reduced VAT applied to goods and services in the Member States of the European Union , Final Report, 21.6.2007.
- 10.Study to quantify and analyse the VAT gap in the EU-25 Member States , carried out by Reckon LLP on behalf of the Commission.
- 11.Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.
- 12.Electronically supplied services provided from third countries to EU private individuals (Directive 2002/38/EC), supplies of electricity and natural gas (Directive 2003/92/EC), supplies of services (Directive 2008/8/EC).
- 13.COM(2008) 109, 22.2.2008 and SEC(2008) 249, 22.2.2008.
- 14.COM(2003) 234, 5.5.2003, COM (2007) 746, 28.11.2007.
- 15.Article 113 of the Treaty on the Functioning of the European Union (TFEU).
- 16.COM(97) 325, 25.6.1997.
- 17.The list of current derogations is available atec.europa.eu/taxation_customs/ taxation/vat/key_documents/table_derogations/index_en.htm
- 18.Copenhagen Economics, op. cit.
- 19.The summary report of the outcome of the public consultation
- 20.Presidency conclusions of the European Council (7/8 March 2007), p. 10.
- 21.COM(2007) 23, 21.1.2007.
- 22.COM(2009) 544, 22.10.2009 and Annex.
- 23.
- 25.COM(2004) 728, 29.10.2004.
- 27.In their audit work for the Annual Report for 2008, the European Court of Auditors took the view that data collection for the reports should become one of the means of ensuring uniform application of the VAT Directive across all Member States and equal treatment of all taxpayers. See Article 12 of Council Regulation (EC) No 1553/89.
- 28.COM(2008) 807, 1.12.2008.
- 29.COM(2010) 623, 27.10.2010, Commission Work Programme 2011.
- 30.OECD, Consumption Tax Trends 2008, VAT/GST and excise rates, trends and administrative issues , p. 23.
- 31.Taxation trends in the European Union , 2010 Edition, Annex A, Tables 7 and 8.
- 32.COM(2010) 2020, 3.3.2010, Europe 2020: a strategy for smart, sustainable and inclusive growth .
- 33.COM(2009) 544, 22.10.2009, Action Programme for Reducing Administrative Burdens in the EU Sectoral Reduction Plans and 2009 Actions , Measurement studies: ec.europa.eu/ enterprise/policies/better-regulation/documents/ab_studies_2009_en.htm
- 34.Position Paper of 20 October 2009 on a partnership for a fair and efficient VAT system from Businesseurope.
- 35.We use the term
- 36.A new strategy for the single market: at the service of Europe's economy and society ,ec.europa.eu/bepa/pdf
- 37.COM(2010) 608, 27.10.2010.
- 38.Copenhagen Economics, Study on reduced VAT applied to goods and services in the Member States of the European Union , Final Report, 21.6.2007.
- 39.Study to quantify and analyse the VAT gap in the EU-25 Member States , carried out by Reckon LLP on behalf of the Commission.
- 40.Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.
- 41.Electronically supplied services provided from third countries to EU private individuals (Directive 2002/38/EC), supplies of electricity and natural gas (Directive 2003/92/EC), supplies of services (Directive 2008/8/EC).
- 42.COM(2008) 109, 22.2.2008 and SEC(2008) 249, 22.2.2008.
- 43.COM(2003) 234, 5.5.2003, COM (2007) 746, 28.11.2007.
- 44.Article 113 of the Treaty on the Functioning of the European Union (TFEU).
- 45.COM(97) 325, 25.6.1997.
- 46.The list of current derogations is available atec.europa.eu/taxation_customs/ taxation/vat/key_documents/table_derogations/index_en.htm
- 47.Copenhagen Economics, op. cit.
- 48.The summary report of the outcome of the public consultation
- 49.Presidency conclusions of the European Council (7/8 March 2007), p. 10.
- 50.COM(2007) 23, 21.1.2007.
- 51.COM(2009) 544, 22.10.2009 and Annex.
- 52.
- 54.COM(2004) 728, 29.10.2004.
- 56.In their audit work for the Annual Report for 2008, the European Court of Auditors took the view that data collection for the reports should become one of the means of ensuring uniform application of the VAT Directive across all Member States and equal treatment of all taxpayers. See Article 12 of Council Regulation (EC) No 1553/89.
- 57.COM(2008) 807, 1.12.2008.
- 58.COM(2010) 623, 27.10.2010, Commission Work Programme
- 59.De Europese Commissie kent nummers toe aan officiële documenten van de Europese Unie. De Commissie maakt onderscheid in een aantal typen documenten door middel van het toekennen van verschillende nummerseries. Het onderscheid is gebaseerd op het soort document en/of de instelling van de Unie van wie het document afkomstig is.
- 60.De Raad van de Europese Unie kent aan wetgevingsdossiers een uniek toe. Dit nummer bestaat uit een vijfcijferig volgnummer gevolgd door een schuine streep met de laatste twee cijfers van het jaartal, bijvoorbeeld 12345/00 - een document met nummer 12345 uit het jaar 2000.
- 61.Het interinstitutionele nummer is een nummerreeks die binnen de Europese Unie toegekend wordt aan voorstellen voor regelgeving van de Europese Commissie.
Binnen de Europese Unie worden nog een aantal andere nummerseries gebruikt. Iedere instelling heeft één of meerdere sets documenten met ieder een eigen nummering. Die reeksen komen niet overeen met elkaar of het interinstitutioneel nummer.
- 62.Deze databank van de Europese Unie biedt de mogelijkheid de actuele werkzaamheden (workflow) van de Europese instellingen (Europees Parlement, Raad, ESC, Comité van de Regio's, Europese Centrale Bank, Hof van Justitie enz.) te volgen. EURlex volgt alle voorstellen (zoals wetgevende en begrotingsdossiers) en mededelingen van de Commissie, vanaf het moment dat ze aan de Raad of het Europees Parlement worden voorgelegd.
- 63.Als dag van bekendmaking van een Europees besluit geldt de dag waarop het besluit in het Publicatieblad wordt bekendgemaakt, en daardoor in alle officiële talen van de Europese Unie bij het Publicatiebureau beschikbaar is.