Agenda and working papers can be found on circabc.europe.eu
Topics included:
Agenda 116th VATCOM meeting – 12-06-2020 (1)
- Application of intangible property to be treated as a supply for consideration WP 988 – DK Consultation – Intangible property to be treated as a supply for consideration
- Application of a reduced VAT rate on certain supplies of electricity – WP 992 – PT consultation – Reduced rate electricity
- Treatment of payments under the Rural Development Programme WP 991 – Rural Development Programme Funds
- Services supplied by digital platforms intervening in short-term leasing or renting of immovable property WP 990 – Sharing economy platforms – immovable property
- Implementation of the Quick Fixes Package: Council Directive (EU) 2018/1910 VAT identification number obtained after the moment of chargeability of the tax on the supply WP 989 – New legislation Art 138 – Quick Fixes – VAT ID number
- Questions raised following implementation of the Voucher Directive – further analysis WP 993 – Follow-up Voucher Directive
- Case-law – Recent Judgments of the Court of Justice of the European Union Info paper – Recent judgments of the CJEU (1)
- Informing the VAT Committee of options exercised under Articles 80, 167a, 199 and 199a of Directive 2006/112/EC Info paper – Options – Art 80 167a 199 and 199a (2)
- VAT aspects of centralised clearance for customs upon importation – update WP 924 REV6 – Centralised clearance upon importation
