EU VAT Forum: until the 10th of September to fulfill the application form for the selection

The call for application for the selection of Members of the EU VAT Forum is just launched and runs until the 10th of September 2018. The EU VAT Forum offers a discussion platform where business and VAT authorities meet to discuss how the implementation of the VAT legislation can be improved in practice.

Main projects of the EU VAT forum

EU VAT Cross-border ruling: taxable persons may request an advance ruling with regard to the VAT treatment of complex cross-border transactions.

Double taxation dialogue: taxable persons may request VAT authorities to consult each other to solve cases of double taxation.

Guide on administrative cooperation between the Member States and Businesses in the field of VAT fraud: the EU VAT Forum recommends business and VAT authorities to take steps to improve cooperative compliance.

Voluntary disclosure: the EU VAT Forum has adopted recommendations on the use of voluntary disclosure schemes in VAT.

The documents of the EU VAT Forum meetings are accessible in the “EU VAT Forum (public group)” on the CIRCAC web site.

Rules of engagement and operation of the group

The group shall be chaired by a representative of the DG TAXUD.

The group shall act at the request of the DG TAXUD in compliance with the Commission’s horizontal rules on expert groups (‘the horizontal rules’) .

In principle, the group shall meet 2 times per year on Commission premises. DG TAXUD shall provide secretarial services.

Members and members’ representatives should be prepared to attend meetings systematically, to contribute actively to discussions in the group and if needed to be involved in subgroups for preparatory work ahead of the meetings of the group, to examine and provide comments on documents under discussion, and to act, as appropriate, as ‘rapporteurs’ on ad hoc basis.

As a general rule, working documents will be drafted in English and meetings will be also conducted in English.

The group shall adopt its opinions, recommendations or reports by consensus. In the event of a vote, the outcome of the vote shall be decided by simple majority of the members. The members that voted against or abstained shall have the right to have a document summarising the reasons for their position annexed to the opinions, recommendations or reports.

In agreement with DG TAXUD, the group may, by simple majority of its members, decide that deliberations shall be public.

Participants in the activities of the group and sub-groups shall not be remunerated for the services they offer. Travel and subsistence expenses incurred by participants in the activities of the group and sub-groups shall be reimbursed by the Commission. Reimbursement shall be made in accordance with the provisions in force within the Commission and within the limits of the available appropriations allocated to the Commission departments under the annual procedure for the allocation of resources.

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