Accueil European VAT
On 7 April 2016, the Commission adopted its VAT action plan, which takes stock of recent and ongoing initiatives.

In order to remove the VAT-related obstacles impeding e-commerce within the single market, a legislative proposal will be submitted by the end of 2016. Measures aimed at combatting fraud (by improving administrative cooperation within the EU and with countries outside the EU, increasing the tax authorities’ effectiveness, etc.) as well as simplification measures in favour of SMEs should be implemented.

A legislative proposal concerning a definitive VAT system for cross-border trade based on the taxation in the country of destination of the goods, with the payment of tax in the country of origin, and on the extension of the one-stop shop to B2B sales of goods should be presented in 2017. The Commission is also considering the policy of VAT reduced rates to be applied within this new regime.

Our upcoming conference on 2 June will be dedicated to this topic.

  • Michel Guichard

    Michel Guichard, as a Partner, was responsible for the Indirect Tax (VAT Customs) practice and then for the Tax Litigation…

  • Bertrand Jeannin

    Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT…

  • Nicolas Kazandjian

    Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Société d’Avocats…

  • Anne Gerometta

    Anne Gerometta is Indirect Tax Partner of Deloitte Société d’Avocats. She advises international groups on their indirect tax issues. Anne…

  • Vanessa Irigoyen

    With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for…

  • Delphine Nicault

    Delphine Nicault is an Attorney-at-Law at the French Bar. She joined Deloitte in 2002 and assists her clients on day-to-day…