Commission proposal to allocate decison-making powers to VAT Committee

Further to the European Commission’s consultation on the a proposal to turn the VAT Committee into a ‘comitology committee’ (see MIT News 4 October 2020) the Commission has presented a proposal for a Council Directive amending Directive 2006/112/EC as regards conferral of implementing powers to the Commission to determine the meaning of the terms used in certain provisions of that Directive.

The new process proposed is intended to permit certain VAT committee decisions to be taken under the so-called ‘comitology procedure’, allowing for the adoption of binding interpretations of certain concepts in the EU’s VAT rules.