Agenda of the 120th meeting of the VAT Committee meeting on March 28, 2022
1. ADOPTION OF THE AGENDA
2. REPORT ON THE RESULTS OF THE WRITTEN PROCEDURES
3. CONSULTATIONS PROVIDED FOR UNDER DIRECTIVE 2006/112/EC
4. QUESTIONS CONCERNING THE APPLICATION OF EU VAT PROVISIONS
4.1 Origin: Slovakia
References: Article 98(2), point (15) of Annex III of the VAT Directive
Subject: Reduced rate for supplies of goods and services in the context of social wellbeing, welfare or social security work
(Document taxud.c.1(2022)1569537– Working paper No 1029)
WP 1029 – Slovakian question on a reduced rate in the context of social wellbeing.pdf
4.2 Origin: Commission
References: Articles 2(1) and 135(1)(d) and (e) of the VAT Directive
Subject: VAT treatment of crypto-assets
(Document taxud.c.1(2022)1585400– Working paper No 1037)
WP 1037 – Commission question on crypto assets.pdf
4.3 Origin: Commission
References: Article 135(1)(d) of the VAT Directive
Subject: Digital payment services – Selected issues in e-commerce (e-wallets, marketplaces and “Buy Now, Pay Later” offerings)
(Document taxud.c.1(2022)1614863 – Working paper No 1038)
WP 1038 – Commission question on digital payments.pdf
4.4 Origin: Poland
References: Articles 146(1) and 147(2) of the VAT Directive
Subject: Permanent address or habitual residence of non-EU travellers
(Document taxud.c.1(2022)1769871– Working paper No 1039)
WP 1039 – Polish question on travellers permanent address.pdf
5. NEW LEGISLATION – MATTERS CONCERNING THE IMPLEMENTATION OF RECENTLY ADOPTED EU VAT PROVISIONS
5.1 Origin: Austria
References: Articles 14(4), 33, 36a, 365, 369g, 369n and 369t of the VAT Directive
Subject: Scope of the One-Stop-Shop (OSS) with regard to intra-Community distance sales of goods, relevant VAT return period and amendments of previous VAT returns
(Document taxud.c.1(2022)1785494 – Working paper No 1040)
WP 1040 – Austria – New legislation – Scope of the OSS.pdf
6. CASE LAW – ISSUES ARISING FROM RECENT JUDGMENTS OF THE COURT OF JUSTICE OF THE EUROPEAN UNION
6.1 Origin: Commission
Subject: Case-law – Recent Judgments of the Court of Justice of the European Union
(Document taxud.c.1(2022)1696672 – Information paper)
Info paper – Commission – Recent judgments of the CJEU.pdf
7. ANY OTHER BUSINESS
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