BREACHES OF EU LAW / Taxation

Action for failure to fulfil obligations against Berlin for incorrect transposition of VAT rules for farmers

25/07/2019 (Agence Europe) – On Thursday 25 July, the European Commission brought an action for failure to fulfil obligations before the Court of Justice of the European Union (CJEU) against Germany for incorrect transposition of the rules of Directive 2006/112/EC on value added tax (VAT) applicable to farmers. This text allows Member States to apply a flat-rate VAT tax to farmers who have difficulty complying with traditional schemes. But Berlin applies this system to all farmers,...