Considerations on COM(2018)749 - Amendment of Implementing Decision 2013/53/EU authorising Belgium to derogate from Article 285 of the VAT Directive - Main contents
Please note
This page contains a limited version of this dossier in the EU Monitor.
dossier | COM(2018)749 - Amendment of Implementing Decision 2013/53/EU authorising Belgium to derogate from Article 285 of the VAT Directive. |
---|---|
document | COM(2018)749 ![]() |
date | December 20, 2018 |
(2) | By letter registered with the Commission on 12 September 2018, Belgium requested a further extension of the special measure for a limited period. |
(3) | In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission transmitted the request made by Belgium to the other Member States, by letter dated 14 September 2018. By letter dated 17 September 2018, the Commission notified Belgium that it had all the information necessary for the appraisal of the request. |
(4) | According to Belgium the special measure reduces the administrative burden and compliance costs for small enterprises and tax authorities and therefore contributes to the simplification of tax collection. The special measure is and will remain entirely optional for taxable persons. |
(5) | Given the potential positive impact with regard to the reduction of the administrative burden and compliance costs for small enterprises and tax authorities, without any major impact on the total VAT revenue to be generated, it is proposed that the special measure be extended for another limited period, until 31 December 2021. |
(6) | As Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises are subject to review, it is possible that a directive amending those Articles will enter into force setting a date from which Member States are to apply national provisions before the period of validity of the derogation expires on 31 December 2021. If that happens, this Decision should cease to apply. |
(7) | The derogation has no impact on the Union's own resources accruing from VAT because Belgium is to carry out a compensation calculation in accordance with Article 6(1) of Council Regulation (EEC, Euratom) No 1553/89 (4). |
(8) | Implementing Decision 2013/53/EU should therefore be amended accordingly, |