VAT reform package (II) - Related Opinions
The EESC supports the Commission's aim of ensuring equal treatment, for VAT purposes, for armed forces of Member States working together within an EU framework and NATO armed forces employed in the EU, which already benefit from VAT exemption. The Committee suggests that different national tax authorities should have one system under which the new exemptions are implemented.
The EESC welcome the definitive destination principle-based VAT system for taxing goods in B2B relations and reminds that it is an important achievement proving the continuous consolidation of the EU internal market. The Committee urges the Commission to explore how a common VAT system for both services and goods can be rolled out as quickly as possible. The EESC recommends greater collaboration between national fiscal and enforcement authorities in order to make the new destination-based VAT system more effective in terms of both effectiveness against fraud and reliability in favour of European enterprises.
The EESC welcomes the Commission's proposal for a definitive VAT system and calls upon the Member States to cooperate closely for reaching the agreement regarding the new system. The Committee stresses that the quick fixes proposed by the Commission are important as intermediary steps for the functioning of the VAT system and encourages the Member States to adopt the quick fixes for all businesses.