Aurore Lalucq MEP (S&D, French) fully supports the revision of the implementing regulation on the common system of value added tax (VAT), according to her draft report published on Tuesday 1 October. This revision will enable the introduction of an exemption certificate in electronic format confirming that a transaction is eligible for a specific exemption.
The rapporteur has not proposed any amendments to this text. In its explanatory memorandum, the Commission acknowledges the highly...