argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: VAT

With the communication COM (2018) n. 329 of May 25, 2018, the E.U. Commission presented a proposal on how to implement the definitive VAT system of intra-Community trade aimed at dictating the rules on the functioning of the definitive VAT system for the taxation of trade between Member States. To complete the guidelines provided in the year 2017, the revision of about half of the Directive n. 2006/112 / EC. The objective is to make operational the definition of VAT in cross-border transactions carried out within the European Union. The new scheme entrusts the supplier, like domestic sales, with the task of collecting VAT using the One Stop Shop, except in the case in which the customer holds the status of “certified” operator: in this case the reverse charge. In this way, the European Union intends to implement the Single VAT Area with the aim of facilitating operations within the Community, as well as those within national borders. The declared aim is to boost growth, investment and increase competitiveness by creating new jobs. This inseparably presupposes the realization of a definitive system of intra-Community trade, considering that the transitional regime has revealed significant gaps and complexities.