Traduction de «VAT Committee » (Anglais → Français) :

Failure of a Member State to fulfil obligations — Infringement of Articles 9 and 11 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Inclusion of non-taxable persons in a VAT group — Failure to notify the VAT Committee of amendments to the implementation of the VAT group scheme

The instruments to combat fraud in the field of value added tax (hereinafter ‘VAT’) in Regulation (EC) No 1798/2003 should be improved and supplemented subsequent to the Council Conclusions of 7 October 2008; the Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on a coordinated strategy to improve the fight against VAT fraud in the European Union; and the Report from the Commission to the Council and the European Parliament on the application of Council Regulation (EC) No 1798/2003 concerning administrative cooperation in the field of VAT (hereinafter the ‘Commissi ...[+++]on’s report’).

This part of the text was augmented by guidelines of the VAT Committee which were eventually implemented as part of a Council Regulation[5].

If deemed necessary, in order to ensure conformity and consistency, the correct treatment could be considered by the VAT Committee and, where appropriate, confirmed by the use of Article 29a.

Following that programme, the Commission intends to carry on with the work on existing proposals (change of status of the VAT Committee [12], the right of deduction and the 8th Directive [13], e-commerce and invoicing) as well as to present new proposals, focusing on the recasting of the Sixth Directive, the place of supply of goods, and on travel agents.

On 25 June 1997 the Commission proposed setting-up of an Advisory Committee on VAT.