This directive amends the 2006 VAT Directive and offers EU Member States more policy space in setting reduced VAT rates and zero rates.
Below are the key elements of this guideline. I will also explain how
the government intends to deal with the new policy space provided by this Directive. In general terms
It is not compulsory, possible or self-evident that (all) the policy space created will be used.
used. This will be explained in more detail. I am also fulfilling my promise
during the debate on the development of purchasing power and rising energy prices.3
Source: rijksoverheid.nl/documenten/kamerstukken/2022/06/03/bijlage-5-beleidsruimte-btw-tarievenrichtlijn
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