Common system of VAT

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Common system of VAT

Key points

The EESC approves the proposal with the following comments:

  • certain amendments concern the energy sector, whose tax scheme was originally based on a 2003 directive[1]and subsequently transposed into the VAT Directive. As a result of the technical terms used, its scope proved to be too narrow, and failed to reflect economic realities;
  • the sources of energy mentioned would be taxed in the Member States where the service is provided in terms of supply or access.

[1]              Council Directive 2003/92/EC of 7 October 2003.