•Action plan on VAT was adopted on 7 April 2016 •Sets out a pathway to modernise current EU VAT rules •Follow up to Communication on the future of VAT of 2011 •EU Council and Parliament agreed on destination principle (since 1967, objective was origin based system)

On the 7 of April 2016 the European Commission adopted the Action Plan on VAT - Towards a single EU VAT area. As a part of the action plan the Commission will present a proposal on VAT rates, with the aim of giving member states more freedom in this area. From a Swedish perspective this is the perfect time to further analyse and discuss how we want the VAT rules to be designed in the future.

Background: VAT fraud in the current EU VAT system, a transitional VAT system, creates major obstacles for the efficient functioning of the EU Single Market for businesses and tax administrations alike. 2016-07-01 official title. COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on an action plan on VAT Towards a single EU VAT area - Time to decide 2016-06-01 The EU Commission has adopted an Action Plan on VAT, which sets out immediate and urgent actions to tackle the VAT gap and adapt the VAT system to the digital economy and the needs of SMEs. It also provides an orientation towards the definitive VAT system for cross-border supplies and proposes options for a modernised policy on EU rules governing VAT rates. On 15 July 2020, the European Commission (the Commission) published an action plan for fair and simple taxation (the action plan) which sets out 25 initiatives that the Commission will implement between now and 2024 to make taxation fairer, simpler and more adapted to modern technologies.

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There should be results delivered without delay, including by improving cooperation between tax The Action Plan sets out the progressive steps required toward a single EU VAT area. A VAT area that can support a deeper and fairer single market, and help to boost jobs, growth, investment and competitiveness. The Action Plan presents proposals on: Action towards a robust single European VAT area; Action to tackle VAT fraud; Today's Action Plan is the first step towards a single EU VAT area which is equipped to tackle fraud, to support business and help the digital economy and e-commerce. VAT Action Plan The European Commission has presented an Action Plan setting out ways to reboot the current EU VAT system to make it simpler, more fraud-proof and business-friendly.

•Action plan on VAT was adopted on 7 April 2016 •Sets out a pathway to modernise current EU VAT rules •Follow up to Communication on the future of VAT of 2011 •EU Council and Parliament agreed on destination principle (since 1967, objective was origin based system)

The Action Plan on VAT includes proposals to modify the current common system of this tax, and to create a single tax area in the European Union. The EU has announced on 15 July 2020 a new Action Plan for fair and simple taxation. The Tax Action Plan is a set of 25 initiatives the European Commission will implement between now and 2024 to make tax “fairer, simpler and more adapted to modern technologies”. Full details of the ‘Tax Package” here.

Action 1 of the base erosion and profit shifting (BEPS) Action Plan deals with In the context of VAT, under certain conditions opportunities for tax planning by.

It also provides an orientation towards the definitive VAT system for cross-border supplies and proposes options for a modernised policy on EU rules governing VAT rates. Executive summary. On 15 July 2020, the European Commission (the Commission) published an action plan for fair and simple taxation the action plan (pdf) which sets out 25 initiatives that the Commission will implement between now and 2024 to make taxation fairer, simpler and more adapted to modern technologies. Action plan to simplify EU VAT regime. The VAT Action Plan announced recently by the EU Commission consists of four main threads. A single EU VAT system; Plans for dealing with VAT fraud; Intention for member states to choose their own rates; Support for e-commerce and SMEs; The first thing to note is that the plan is primarily a discussion On 25 May 2016, the Council adopted Conclusions on the European Commission's Communication on an Action Plan on VAT and on a special report by the Court of Auditors, "Tackling intra-Community VAT fraud: more action needed". IP/08/1846.

Action Plan –Förslag till nationell åtgärdsplan” NV rapport 5985. Rapporten bortklippning av stuprör, infiltration av vatten från hårdgjorda ytor, dammar, våt-. ma åtgärdsplan, Baltic Sea Action Plan (BSAP) för Egentliga Östersjön, Öresund och Jämfört med förslaget till Åtgärdsprogram för Norra Östersjöns vat-. 14 dec. 2017 — Information om EU:s VAT Action plan (moms) Anders Ydstedt, Småföretaget Rymdweb, Lena Odelberg, AB Volvo, Johan Karlström, ICA,  VAT number. Invoice reference. Do you want to use courier for delivery of your samples (1300 SEK)?.
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The major theme is the elimination of fraud due to tax exempt cross-border supplies.

2016 — både i sin VAT Action Plan och i en remiss till berörda parter. – Momsfrågan är på många sätt avgörande för mediernas digitala omställning. 18 sep.
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Action plan 2013–2015 : Swedish national platform for disaster risk reduction · Action Plan for the Protection of Vital Societal Functions & Critical Infrastructure 

The Committee welcomes the strong focus on closing the VAT gap and tackling the susceptibility of VAT to fraud.