Traduction de «taux de tva réduit » (Français → Anglais) :

RECALLS the ECOFIN Council Conclusions of 10 March 2009, which settled the issue of: “the possibility, for the Member States that so wish, of applying reduced VAT rates in certain sectors” and “at the same time acknowledged that reduced VAT rates may, depending on the circumstances, have positive and negative economic effects, so that more efficient alternative solutions should always be considered before a Member State decides to use the option to apply reduced VAT rates”.

9. Considers that a review of VAT legislation giving more flexibility to Member States on reduced VAT rates should go hand in hand with the review of the reduced VAT rates and also with the application of the principles laid down in directive 2008/8/CE; points out, however, that in order to enable all Member States to benefit equally from the digital single market, the principle of the taxation in the member State where the customer belongs should apply as soon as possible; stresses that any review should lead to the simplification of the VAT system, as for example one-stop-shop for VAT, and the elimination of the double taxation;

This is not provided for in the rules of the Sixth VAT Directive relating to reduced VAT rates as recently revised and adopted by the Council on 14 February 2006: although Annex H of this directive allows Member States to apply a limited series of reduced rates to, among others, pharmaceutical products, children's diapers are not explicitly mentioned in Annex H. Furthermore, these countries have not been granted any derogation from the normal rules in this respect.

The Commission intends in 2003 to present proposals to overhaul the structure of the reduced rates of VAT so as to improve the functioning of the Internal Market, while having regard to the use of reduced VAT rates in Community policies such as protecting the environment and promoting employment.

The Commission announced in its Communication on a new VAT strategy of 14 June 2000 (see IP/00/615) that, after 31 December 2002 when the experiment concerning the reduced rate for labour intensive services ends, it will review and rationalise the rules and derogations relating to reduced VAT rates, and will pay particular attention to their use to support other policy areas, such as environmental protection.

A review and rationalisation of the rules and derogations applying to the definition of reduced VAT rates will be considered after an evaluation at the end of 2002 of the results of the introduction of an experimental reduced VAT rate on certain labour-intensive services in 2000.