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Document ST_9762_2018_INIT

OPINION of the European Economic and Social Committee Proposal for a Council Directive amending Directive 2006/112/EC as regards rates of value added tax [COM(2018) 20 final - 2018/0005 (CNS)] Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises [COM(2018) 21 final - 2018/0006 (CNS)] Amended proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of value added tax [COM(2017) 706 final - 2017/0248 (CNS)] Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the obligation to respect a minimum standard rate [COM(2017) 783 final - 2017/0349 (CNS)]

ST 9762 2018 INIT