The 108th VAT Committee’s working papers report the principal subjects discussed during this meeting. The following subjects have notably been discussed: possible qualification of advisory services by credit intermediaries as
VAT Committee – 106th Meeting – Working papers
The Working papers concern, in particular, the following subjects: options arising from Articles 80, 167a, 199 and 199a of Directive 2006/112/EC, evidence required for the exemption of intra-Community supplies, electronic
VAT Committee – Guidelines resulting from the 105th meeting – VAT treatment of the sharing economy
The VAT Committee agreed that the users of sharing platforms are subject to the main rules provided by Directive 2006/112/EC to determine whether they fall within the scope of VAT.