Minutes were published on December 2, 2022
Topics discussed
- Two members of the VAT Expert Group (VEG) gave a presentation on “CJEU case C-235/18 Vega International: Fuel cards”.
- Update on proposals by the Commission
- Member States consultations by written procedure
- Reduced rate for supplies of goods and services in the context of social wellbeing, welfare or social security work
- VAT treatment of crypto-assets
- Digital payment services – Selected issues in e-commerce (ewallets, marketplaces and “Buy Now, Pay Later” offerings)
- Permanent address or habitual residence of non-EU travellers
- Scope of the One-Stop-Shop (OSS) with regard to intraCommunity distance sales of goods, relevant VAT return period and amendments of previous VAT returns
- Case-law – Recent Judgments of the Court of Justice of the European Union
Source Circabc
See also
