The VAT system in the EU is still difficult to apply, especially for small and medium-sized enterprises. In the case of cross-border intra-Community transport, it is extremely expensive for these companies to pay VAT in another Member State. In particular, when it comes to removals for consumers, removal companies face considerable difficulties in paying VAT in the country of departure.
EU consultation
Evaluation of Administrative Cooperation in Direct Taxation
3 submissions from 3 organizations told the European Commission what they think about this file. Here is what each of them said, in their own words.
The Commission lists 35 submissions on this file. Shown here: the 3 from organizations. Not shown, by design: submissions from private individuals, which we never publish, and anything filed since our last weekly refresh.
Who showed up
3 submissions from industry and none from civil society organizations.
Industry 3Civil society 0Public authorities, academia, other 0
Groupings use the respondent type each organization selected when filing. Counting submissions, not organizations — a body that filed twice is counted twice.
The file, right now
The consultation closed on 4 Mar 2019 — it ran from 10 Dec 2018.
- Policy area
- Taxation & trade (DG TAXUD)
- Where it stands
- Awaiting adoption
- Adoption expected
- 31 Mar 2019
How it got here
- Roadmap efc26 Mar 2018
- Public consultation4 Mar 2019
Also on the Commission’s pipeline for this file, with no date recorded: Report.
Showing 3 of 3 submissions.
BM
Bundesverband Möbelspedition und Logistik (AMÖ) e.V.
· · filed 6 Mar 2018 · source
Small and medium-sized enterprises, in particular, face extreme challenges in paying VAT in the country of departure in the case of cross-border intra-Community transport, provided it is not the country where the company is established.
Filed in German · English published by the European Commission
LU
l'Union nationale des journalistes de l'Ukraine
· · filed 1 Mar 2018 · source
Among the reasons mentioned taxation is often associated with anti-fraud measures and include the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part in its Title VI: financial COOPERATION AND ANTI-FRAUD PROVISIONS Article 453 Ukraine shall benefit from financial assistance through the appropriate funding mechanisms and instruments of the EU.
Filed in French · English published by the European Commission
Take the dataCSV — all 3 submissionsJSONFull text, not the excerpt. Free to cite.Search every submission →
Method. Every quote is verbatim from the organization’s own submission to the European Commission, trimmed to its opening passage and never summarized by a model. Where a submission was filed in another EU language we show the English text the European Commission publishes alongside it, labeled on the quote; the original is one click away at the source. Groupings use the respondent type the organization itself selected when filing. We deliberately do not label anyone “supportive” or “opposed” — you read what they wrote and draw your own conclusion. Organizations only, never individuals. Reused under Commission Decision 2011/833/EU; the European Commission is not liable for this reuse.