EU VAT Commitee 127th meeting on May 14. 2025: Agenda & Working Papers

The 127th meeting of the EU VAT Committee took place on May 14, 2025.

Working Papers & other documents discussed/shared

• WP 1104 – Slovakian consultation on VAT grouping
• WP 1106 – French question on electricity
• WP 1107 – Italian question on barter transactions
• WP 1108 REV – Commission – New Legislation – SME turnover calculation
• Info paper – Commission – Recent judgments of the CJEU
• Info paper – Commission – Options – Art 80 101a 167a 199 and 199a

Agenda

• 1. ADOPTION OF THE AGENDA (Document taxud.c.1(2025)5005014)
• 2. REPORT ON THE RESULTS OF THE WRITTEN PROCEDURES
• 3. CONSULTATIONS PROVIDED FOR UNDER DIRECTIVE 2006/112/EC
  • 3.1 Origin: Slovakia
    Reference: Article 11
    Subject: VAT grouping
    (Document taxud.c.1(2025)3899770 – Working paper No 1104)
• 4. QUESTIONS CONCERNING THE APPLICATION OF EU VAT PROVISIONS
  • 4.1 Origin: France
    References: Article 9
    Subject: VAT treatment of reinjections of electricity from private
    individuals’ car batteries into the electricity grid
    (Document taxud.c.1(2025)5000725 – Working paper No 1106)
  • 4.2 Origin: Italy
    References: Articles 73 and 80
    Subject: Taxable amount in the case of barter transactions
    (Document taxud.c.1(2025)5002943 – Working paper No 1107)
• 5. NEW LEGISLATION – MATTERS CONCERNING THE IMPLEMENTATION OF RECENTLY ADOPTED EU VAT PROVISIONS
  • 5.1 Origin: Commission
    References: New Articles 284a, 284b, 284c and 288 of the VAT Directive
    Subject: Calculation of the annual turnover serving as reference for the
    SME scheme
    (Document taxud.c.1(2025)5004879 – Working paper No 1108)
• 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(2025)4965764 – Information paper)
    taxud.c.1(2025)5005014
    VAT Committee – Agenda 127th meeting
• 7. AOB
  • 7.1 Origin: Commission
    Subject: Informing the VAT Committee of options exercised under
    Articles 80, 101a, 167a, 199 and 199a of Directive
    2006/112/EC
    (Document taxud.c.1(2025)4966525 – Information paper