Consultations of the VAT Committee as at 01/09/2025

Link to the document, click HERE

This document is a comprehensive index of all consultations held by the EU VAT Committee up to 1 September 2025, organized by meeting number, Member State, working paper reference, VAT Directive article, and subject matter.

What the Document Contains

• Title: Consultations of the VAT Committee as at 01/09/2025
• Purpose: It catalogs every issue discussed by the VAT Committee since its inception, offering a historical and legal reference for:
  • Working papers submitted by Member States
  • The specific articles of the VAT Directive 2006/112/EC involved
  • The subject matter of each consultation (e.g., VAT grouping, exemptions, deduction rights)

Structure

Each entry includes:

• Meeting number and date
• Member State that raised the issue
• Working paper number
• Relevant VAT Directive article
• Topic discussed (e.g., “Taxable persons – VAT Grouping”, “Exemptions – Warehouses”, “Special scheme for small enterprises”)

Use Cases

• Legal research: Track how specific VAT provisions have been interpreted or debated.
• Policy monitoring: Identify trends in Member State concerns or Commission clarifications.
• Compliance insight: Understand how the Committee has approached complex or ambiguous VAT issues.

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