Inhoudsopgave
H&I 2023/326:Progress report VAT in the digital age package. Council
H&I 2023/326
Progress report VAT in the digital age package. Council
Documentgegevens:
Datum 24-11-2023
- Datum
24-11-2023
- Bronauteur
Council of the European Union
- Bronvindplaats
no. 15877/23
- JCDI
JCDI:ADS935908:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Europees belastingrecht / Algemeen
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The EU Council published a progress report on VAT in the Digital Age (ViDA):
Digital Reporting Requirements (DRR) proposal requires further work to reconcile the positions of the delegations, the draft compromise text discussed during the Spanish Presidency could be a starting point for further work in the Council;
On platform economy, while a majority of Member States support the latest Presidency compromise text, some delegations could not support it and some suggested an optional application of the deemed supplier rule, with a few of them suggesting the substitution of the deemed supplier rule by reporting obligations; ... Verder lezen? Log in om dit document te bekijken.