CFE Opinion Statement FC 4/2018 on a Proposal for a Council Directive on rates of VAT
Released June 2018
The Confédération Fiscale Européenne (CFE) has published an opinion statement on the proposal for a directive amending the VAT directive as regards rates of VAT.
Opinion Statement FC 4/2018 on a Proposal for a Council Directive amending Directive 2006/112/EC, as regards rates of Value Added Tax (COM(2016)758 final, of 1 December 2017 and COM/2018/20 of 28 January 2018) was prepared by the CFE Fiscal Committee and submitted to the European Institutions in June 2018. The opinion statement concerns the proposal to amend Art. 99 of Directive 2006/112/EC (COM(2016)758 final of 1 December 2017) to allow Member States to apply reduced rates or to grant exemptions with the right to deduct input tax on the supply of books, newspapers and periodicals other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of music or video content. The opinion statement also concerns the proposal (COM/2018/20 of 28 January 2018) to amend Art. 98 and 100 and to insert a new Art. 99a into Directive 2006/112/CE. The CFE supports the idea of giving member states greater freedom to be able to fix rates. However, it is concerned that this should be done in a manner that does not significantly increase the burdens on businesses making cross-border supplies.
View the Opinion Statement FC 4/2018.