EU VAT Forum (EU VAT Forum) - Hoofdinhoud

Deze expertgroep [EU] i (nr. E02845) adviseert de Europese Commissie (Directoraat-generaal Belastingen en douane-unie (TAXUD) i) bij het opstellen van nieuwe wetgeving en nieuw beleid. Expertgroepen zijn samengesteld uit deskundigen van nationale overheden, vertegenwoordigers van belangenorganisaties en/of experts uit het bedrijfsleven.

Details

Abbreviation: EU VAT Forum

Policy Area: Taxation

Lead DG: DG Taxation and Customs Union

Type: Formal

Scope: Limited

Mission: The EU VAT Forum is a structured platform for dialogue, aimed at improving the relationship between business and tax authorities in order to create the conditions for a smoother functioning of the current VAT system in the EU, thereby reducing costs and administrative burden on both sides. Real practical problems arising from managing the VAT system are due to be discussed, as well as suggestions for possible solutions.

Task: other (To discuss practical insights provided by tax authorities, as well as organisations, and to elaborate on possible ways to manage the current VAT system more efficiently including by combating fraud.)

Contact: -

Publication in RegExp: 14/12/2012

Creating Act: -

Last updated: 12/01/2023

Additional Information

Activity report: Information and relevant documents are available on the website, link below

http://ec.europa.eu/taxation_customs/taxation/vat/key_documents/eu_vat_forum/index_en.htm

Selection procedure: Officials from national VAT tax authorities are appointed by the Member States to represent them at the meetings in line with the subject matter to be covered. Members representing business organisations and tax practioners have been selected according to the Commission decision. Calls for applications have been published. The first call for application covered the period 2012-2015 and the second call relates to the period 1 October 2015 to 30 September 2018 (see link to the "EU VAT Forum Public" interest group of Circabc.)

https://circabc.europa.eu/w/browse/b6492fee-2301-4875-9d03-6bdd2f6c7337

D-5769688%20Nomination%20Decision%202018.doc.pdf (approx. 28 kb)

Selection procedure: Extension of the deadline - Officials from national VAT tax authorities are appointed by the Member States to represent them at the meetings in line with the subject matter to be covered. Members representing business organisations and tax practioners have been selected according to the Commission decision. A new call for applications, covering the period 2018-2022, has been launched with the deadline fixed on 28 September 2018.

https://circabc.europa.eu/w/browse/b6492fee-2301-4875-9d03-6bdd2f6c7337

C 2018 4422 - Renewal EU VAT FORUM - EN.pdf (approx. 153 kb)

REVrenewal EU VAT ForumCall for application clean docx.docx (approx. 67 kb)

Rules of procedure: Commission expert groups follow standard rules of procedure. It will be the case for the EU VAT forum. The rules provide for a possibility to create sub-groups to deal with specific issues. Furthermore it allows that experts in certain issues can be invited by the Forum. Ref. Link to website where all relevant information will be uploaded in due time. Amended rules of procedure relating to the 2nd phase of the EU VAT Forum (1.10.2015 to 30.09.2018) were adopted in plenary meeting on 14.10.2015. (Here below link to the "EU VAT Forum Public" interest group of Circabc.)

https://circabc.europa.eu/w/browse/b6492fee-2301-4875-9d03-6bdd2f6c7337

(EN) Rules of procedure (2015 10 14).pdf (approx. 116 kb)

TAXUD_RoP EU VAT Forum 2018-2022.pdf (approx. 396 kb)

Subgroups

Subgroup on Administrative penalties, including surcharges, interest and other sanctions

Sub-group on cross-border rulings