The European Commission’s VAT action plan: “Towards a single EU VAT area”

On 7 April 2016, the Commission adopted its VAT action plan, which takes stock of recent and ongoing initiatives.

In order to remove the VAT-related obstacles impeding e-commerce within the single market, a legislative proposal will be submitted by the end of 2016. Measures aimed at combatting fraud (by improving administrative cooperation within the EU and with countries outside the EU, increasing the tax authorities’ effectiveness, etc.) as well as simplification measures in favour of SMEs should be implemented.

A legislative proposal concerning a definitive VAT system for cross-border trade based on the taxation in the country of destination of the goods, with the payment of tax in the country of origin, and on the extension of the one-stop shop to B2B sales of goods should be presented in 2017. The Commission is also considering the policy of VAT reduced rates to be applied within this new regime.

Our upcoming conference on 2 June will be dedicated to this topic.

Michel Guichard

Michel Guichard, Partner, leads the Indirect Tax activity. With more than 30 years’ experience in International and French Tax law, he advises his clients on indirect tax matters. Michel is […]

Odile Courjon

Odile Courjon, Partner, has developed a strong expertise in indirect tax issues (VAT, wage taxes, excise taxes, export control and customs) in France and overseas. She advises her clients in […]

Bertrand Jeannin

Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT and customs policies. Major focuses of Bertrand’s input involve the […]

William Stemmer

William Stemmer, Partner, has more than 15 years’ experience in Indirect Tax matters. William particularly specializes in the real estate and financial sectors. William is a lecturer at the University […]

Nicolas Kazandjian

Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Taj in 1999. My current position is Director. My area of expertise […]

Anne Gerometta

Anne, Managing Director, has been advising companies on indirect tax issues for more than 17 years. Anne is in charge of the FSI sector (Bank, Insurance, Asset Management) within TAJ […]

Vanessa Irigoyen

With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for customs, export control and indirect tax purposes. Her functions notably […]

Delphine Nicault

Delphine Nicault is an Attorney-at-Law at the French Bar. She joined Deloitte in 2002 and assists her clients on day-to-day VAT issues. She developed an expertise in the VAT and […]