Directive 2006/112/EC (the ‘VAT Directive’) provides that the Commission presents to the Council a report on the VAT treatment of goods and services, including restaurant and catering services, supplied to passengers on board means of transport.
The report focuses not only on the place of taxation but also on exemptions currently applied in this sector.
The expert study of 8 February 2012 conducted by PwC for the Commission on this subject is published together with this report.
- Report from the Commission to the Council on supplies on board of means of transport
- VAT reports published – European commission.
- The Commission accused of tolerating corruption and fraud in taxation (europeansting.com)
- European Commission publishes final decision approving American-US Airways merger (blogs.star-telegram.com)
- Bulgaria among EU’s best performers against ‘VAT gap’ (sofiaglobe.com)
- How Internal Audit could contribute value in realizing indirect tax objectives? (indirecttaxtechnology.com)
- Everything You Always Wanted to Know About VAT in SAP * But Were Not Aware to Ask (indirecttaxtechnology.com)
- The EU Strategy for the Danube Region: two years on (libraryeuroparl.wordpress.com)
- Bulgaria Govt Misses Out on EUR 604 M Annually in VAT Revenues – Study (novinite.com)