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Highlights of the Minutes of the 118 th meeting of the VAT Committee

Highlights

  • The availability in all the official languages ​​of the European Union, as well as in Chinese and Japanese, of the explanatory notes published on the website of the DG TAXUD) relating to VAT rules for electronic commerce.
  • A reminder of the latest OECD work on VAT and consumption taxes 
  • Preliminary ruling in the Fenix ​​International Limited case (C-695/20) – validity of the provisions of Article 9a of the Implementing Regulation (EU) No 282/2011
  • Qualification of the various operations occurring during the recharging of electric vehicles and the VAT rules applicable to them 
  • Returns of goods placed under the regime of stocks under contract of deposit
  • Calculation of the threshold of € 10,000 provided for in Article 59 quater, 1 of Directive 2006/112 / EC 
  • Determination of the place of taxation of the services of “video-chat” studios provided to website operators following the Geelen judgment of the CJEU (C-568/17)

Source Taj

See also EU VAT Committee: Minutes of the 118th meeting on April 19, 2021

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