EU VAT Committee – Agenda 128th meeting on Nov 17, 2025

Documents shared 

• Agenda 128th VAT COM meeting 17-11-2025
• Info paper – Commission – Documents released under access to documents
• Info paper – Commission – How to introduce notifications – Update
• Info paper – Commission – Options – Art 80 101a 167a 199 and 199a
• Info paper – Commission – Recent judgments of the CJEU
• WP 1114 – Commission – Case law C-726-23 Arcomet Towercranes – Transfer pricing
• WP 1115 – Commission – Reporting of VAT rate and amount of VAT due
• WP 1116 – Belgian question on amounts payable upon termination in breach of contract
• WP 1117 – Commission question on VAT refund period thresholds
• WP 1118 – Italian question on IT services in exchange for users personal data
• WP 1119 – Cypriot question on reduced rate for social housing

Source Circabc

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VAT Committee – 128th Meeting Agenda

Document: taxud.c.1(2025)11626734
Date: [Insert meeting date] Location: [Insert location]

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1. Adoption of the Agenda

• Document: taxud.c.1(2025)11626734

2. Report on the Results of Written Procedures

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3. Questions Concerning the Application of EU VAT Provisions

• 3.1 Belgium
  Articles 2(1)(c) & 73
  Subject: Amounts payable upon termination in breach of contract
  Document: taxud.c.1(2025)11463936 – WP No. 1116
• 3.2 Commission
  Article 170 of Directive 2006/112/EC; Articles 16 & 17 of Directive 2008/9/EC
  Subject: VAT Refunds – Refund period thresholds
  Document: taxud.c.1(2025)11509313 – WP No. 1117
• 3.3 Cyprus
  Article 98(1), Annex III point 10
  Subject: VAT rate for housing construction under social policy
  Document: taxud.c.1(2025)11614747 – WP No. 1119
• 3.4 Italy
  Article 2(1)(c)
  Subject: VAT treatment of IT services exchanged for personal data
  Document: taxud.c.1(2025)11627393 – WP No. 1118

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4. New Legislation – Implementation of Recently Adopted EU VAT Provisions

• 4.1 Commission
  New Articles 262 & 264
  Subject: Digital reporting of VAT rate and taxable amount on intra-Community transactions
  Document: taxud.c.1(2025)11463329 – WP No. 1115

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5. Case Law – Issues from Recent CJEU Judgments

• 5.1 Commission
  Articles 2(1)(c), 168 & 178
  Subject: Case C-726/23 Arcomet Towercranes – Lessons learned
  Document: taxud.c.1(2025)11246602 – WP No. 1114
• 5.2 Commission
  Subject: Overview of recent CJEU case-law
  Document: taxud.c.1(2025)11627816 – Information paper

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6. Any Other Business (AOB)

• 6.1 Commission
  Article 398
  Subject: VAT Committee working methods – update on consultation requests
  Document: taxud.c.1(2025)11243257 – Info paper
• 6.2 Commission
  Subject: Notification of options exercised under Articles 80, 101a, 199 & 199a
  Document: taxud.c.1(2025)11509863 – Info paper
• 6.3 Commission
  Subject: Documents released under access-to-documents rules
  Document: taxud.c.1(2025)11628793 – Info paper

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