Emergency VAT exemptions on importations and on certain supplies

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advies EESC: Emergency VAT exemptions on importations and on certain supplies

Key points:

The EESC endorses the European Commission's proposal. As regards the observations and recommendations in substance, the EESC refers to its opinions on the matter: on the Proposal for a Council Directive amending Directive 2011/16/EU to address the urgent need for deferring certain time limits for the filing and exchange of information in the field of taxation due to the COVID-19 pandemic [COM(2020) 197 final — 2020/0081 (CNS)]; on the Proposal for a Council Decision amending Directives (EU) 2017/2455 and (EU) 2019/1995 as regards the dates of transposition and application due to the outbreak of the COVID-19 crisis [COM(2020) 198 final — 2020/0082 (CNS)] and on the Proposal for a Council Regulation amending Regulation (EU) 2017/2454 as regards the dates of application due to the outbreak of the COVID-19 crisis [COM(2020) 201 final — 2020/0084 (CNS)][1].


[1]            OJ C 311, 18.9.2020, p. 76.