Official Journal
of the European Union
EN
C series
|
|
Official Journal |
EN C series |
|
C/2024/6884 |
28.11.2024 |
Opinion of the European Economic and Social Committee
Proposal for a Council Directive amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate
(COM(2024) 278 final – 2024/0152 (CNS))
(C/2024/6884)
|
Referral |
Council of the European Union, 15.7.2024 |
|
Legal basis |
Articles 113 and 304 of the Treaty on the Functioning of the European Union |
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Section responsible |
Economic and Monetary Union and Economic and Social Cohesion |
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Adopted at plenary session |
18.9.2024 |
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Plenary session No |
590 |
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Outcome of vote (for/against/abstentions) |
215/0/0 |
Since the Committee endorses the content of the proposal and has already set out its views on the subject of the digitalisation of the VAT processes in its other opinion VAT in the Digital Age (1), adopted in April 2023, it decided to issue an opinion endorsing the principle of digitalisation of the VAT processes.
Brussels, 18 September 2024.
The President
of the European Economic and Social Committee
Oliver RÖPKE
(1) Opinion of the European Economic and Social Committee on the proposal for a Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age (COM(2022) 701 final –— 2022/0407 (CNS)) and the proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age (COM(2022) 703 final —– 2022/0409 (CNS)) (OJ C 228, 29.6.2023, p. 149).
ELI: http://data.europa.eu/eli/C/2024/6884/oj
ISSN 1977-091X (electronic edition)