VAT Expert Group adopts opinion on cross-border rulings

The European Commission’s VAT Expert Group (VEG) has adopted an opinion on the EU cross-border rulings (CBR). The VEG supports the cross-border rulings initiative, stating that it can be used to resolve situations of double taxation by improving cooperation and discussion between member states at a tax administration level on real life cross-border VAT technical issues.

The VEG welcomes the extension of the CBR project until September 2018, recommending that more member states and businesses join the initiative. The VEG calls for:

• member states to engage in open and constructive discussions to ensure agreement on the VAT treatment of submitted cross-border fact patterns;
• member states and business to explore resolution options where they struggle to find a common position, for instance, by seeking the views of the EU VAT Forum or the VAT Committee;
• the European Commission to publish CBR cases on an anonymous basis so that other member states can apply the VAT treatment in cases with similar fact patterns; and
• member states, EC and business to improve and promote the CBR initiative and to seek regular evaluation by the EC.