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Document 52020PC0749

Initiative summary:
The VAT Committee is currently an advisory committee made up of representatives of the Member States and of the Commission without any competences in the procedure of adoption of implementing measures. This proposal will turn the VAT Committee into a ‘comitology committee’ that would, acting by qualified majority, oversee the adoption of implementing acts by the Commission in the field of value added tax. This should enhance the efficiency of the decision making process in the area of VAT.
EuroVoc thesaurus:
обща тарифна политика; фискална политика; Европейска комисия; правомощия на институциите (ЕС); трансфер на компетентности; данъчно право; събиране на данъци; фискална хармонизация; ДДС