As announced in its action plan to better combat tax evasion (see EUROPE B12528A2), the European Commission adopted, on Friday 18 December, a proposal for a directive aimed at transforming the VAT Committee into a comitology committee, to enable it to adopt implementing acts in the field of value added tax (see EUROPE B12574A8).
At present, the Commission has no implementing powers with regard to the VAT Directive. The only tool at its disposal to promote consistent implementation of the...