At its plenary session in Brussels on Thursday 14 November, Parliament approved the revision of the implementing regulation on the common system of value added tax (VAT) by 621 votes to 10, with 11 abstentions. 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, MEP Aurore Lalucq (S&D, French), had not proposed any amendments to this text due to the highly technical...