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Cross-Border Vehicles

Peter Jenkins Global Director of Indirect Tax at Ernst & Young assesses the options for a cross-border grouping relief as part of the reform package for the VAT treatment of financial services
Public consultation organised by the Commission on how the modernisation of the rules for VAT exemption for financial and insurance services should be tackled took place between March and June 2006 and included a major conference in Brussels on 11 May 2006 at which the main sectoral trade associations and interests were represented. The main conclusions have reinforced the Commission's own view that changes to the out-of-date rules in Council Directive 2006/112/EC formulated in the mid-1970s are essential rather than optional and should aim at changes bringing more legal certainty and clarity and which also effectively reduce the administrative charges...

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