What is the Taxation in Europe Database for OSS? – Link to TEDB
- Online-Database with Structured information on about 650 taxes in the EU (VAT, EU harmonised excise duties, CIT, PIT, SSC and taxes yielding revenue ≥ 0.1% of GDP)
- Single entry point for MSs and TAXUD to collect tax information, reducing workload and coordination costs
- Yearly updated (at least Bi-annual update for VAT and Excises)
- VAT: since 9/2020 à no intervention/validation by DG TAXUD
- Easily accessible and comparable information for all taxes through 2 search engines
- Special search possibilities for VAT-OSS
- “VAT search” for online consultation of the applicable VAT rates
- “SOAP-Web service” for automated consultation of applicable VAT rates
Source Circabc
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- VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 case pending
