At a working group meeting this Wednesday 8 March, the member states are to discuss the European Commission's proposal to define a raft of criteria to allow certain countries to derogate from the VAT directive in order to apply a reverse-charge mechanism, which provides for VAT to be paid by the final consumer.
This proposal, which was presented on 21 December last year following a promise made to the Czech Republic, is very restrictive in the eligibility criteria it lays down for the...