Richard Cornelisse

VAT Rates Applied In the Member States Of The European Union

In Processes and Controls, Tax News on 04/07/2012 at 8:47 am

Table Of Content – Situation At 1st July 2012

  • List Of VAT Rates Applied In The Member States
  • Application Of Reduced VAT Rates By The Member States To The Categories Of Goods And Services Contained In Annex III Of VAT Directive 2006/112/EC
  • Application Of Parking Rate in Certain Member States
  • List Of Super-Reduced Rates (Less Than 5%) Applied In The Member States
  • Cases Where The Zero Rate Is Applied To Consumption In The Legislation Of The Member States (Tittle VIII, Chapter 4 Of The VAT Directive 2006/112/EC)
  • VAT Rates Generally Applied In The Member States To Certain Products Or Services
  • Geographical Features Of The Application Of The VAT In The European Union
  • The Evolution Of The VAT Rates Applicable In The Member States

Download: European Commission’s report

Richard Cornelisse is CEO of the KEY Group and worked previously as Big4 Partner in the Tax Performance Advisory and Indirect Tax Practice and blogs on Tax Function Effectiveness and Tax Control Framework developments.

 

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