Open public consultation on the legislative proposal on reform of VAT rates which seeks the views of businesses, national administrations or authorities, academics, tax experts, representative organisations and the general public.
This Open Public consultation aims at obtaining stakeholders views' on the following aspects:
- The need for EU action in the field of VAT rates;
- The proper balance between harmonisation and Member States autonomy in setting VAT rates;
- The problems and risks linked to differentiation of VAT rates within the Single Market;
- The desirable direction for reform
- Stakeholders' views on the proposed policy options.
Period of consultation is from 20 December 2016 to 20 March 2017.
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