Europäische Institutionen

Kommission

On 12 April 2021, the Commission proposed to exempt from Value-Added Tax (VAT) goods and services made available by EU bodies and agencies to Member States and citizens during times of crisis. The initiative will maximise the efficiency of EU funds used in the public interest to respond to crises, such as natural disasters and public health emergencies. It will also strengthen EU-level disaster and crisis management bodies, such as those falling under the EU’s Health Union and the EU Civil Protection Mechanism.

16.04.2021
Kommission

Mehrwertsteuerausschuss der europäischen Kommission veröffentlicht neue Leitlinien

12.03.2021
Kommission

From 1 July 2021, the EU will introduce new VAT e-commerce rules to ensure fair competition for EU businesses and reduce VAT losses resulting from the importation of low value consignments (i.e. goods with a value not exceeding EUR 22) from third countries.

25.12.2020
Kommission

On 18 December, the Commission adopted a proposal to put in place a new decision-making process to create more certainty around certain VAT rules, leading to less red-tape and reducing costs of cross-border business for EU companies.

25.12.2020
Kommission

On 7 December, the European Commission welcomed the adoption of important new measures which will enable Member States to relieve EU hospitals, medical practitioners and individuals of Value-Added Tax (VAT) when acquiring coronavirus vaccines and testing kits.

11.12.2020
MwSt-Ausschuss

Die aktuelle Liste der vom Mehrwertsteuerausschuss verabschiedeten Leitlinien steht zur Einsicht zur Verfügung. Die Liste enthält den Text aller Leitlinien, die seit der Gründung des Mehrwertsteuerausschusses im Jahr 1977 herausgegeben wurden.

06.11.2020
MwSt-Ausschuss

On 28 October 2020, the European Commission adopted further measures in the area of taxation and customs to tackle the ongoing coronavirus pandemic.

29.10.2020
MwSt-Ausschuss

The European Commission has today proposed changes to the EU’s VAT (value added tax) rules, in preparation for the end of the transition period with the United Kingdom. Today’s amendment to the VAT Directive introduces a special identification number for businesses in Northern Ireland, so that EU VAT provisions can be properly applied to goods, in line with the Protocol on Ireland / Northern Ireland. Under the Protocol, EU VAT legislation will continue to apply when it comes to goods traded in Northern Ireland. This means, amongst other things, that goods sold and transported from Northern Ireland to the EU (and vice-versa) will be treated the same as cross-border supplies of goods within the EU, including for VAT exemptions and deductions.

06.08.2020
MwSt-Ausschuss

Die Kanarischen Inseln gehören in Bezug auf die MwSt nicht zum Gebiet der Gemeinschaft (Artikel 6 der Mehrwertsteuerrichtlinie).

Demnach unterliegen sie nicht dem harmonisierten MwSt-System. Stattdessen fallen die Umsatzsteuern dort in den Zuständigkeitsbereich der nationalen oder lokalen Behörden, die allerdings die allgemeinen Grundsätze des Vertrags über die Arbetsweise der Europäische Union beachten müssen und es bei der Besteuerung von Gegenständen insbesondere nicht zu Diskriminierungen kommen lassen dürfen.

06.08.2020
MwSt-Ausschuss

On 23 July 2020 the European Commission decided to prolong the temporary relief for customs duties and VAT on the import of medical devices and protective equipment from third countries in order to help in the fight against coronavirus.

30.07.2020