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Permanent Minimum Standard VAT Rate

Summary

The proposal seeks to permanently establish a minimum standard VAT rate of 15% across the EU, replacing temporary extensions with a stable legal framework.
10 27.06.2018
Other
economy
taxation
european union
public finance and budget policy

Key points

  • The proposal aims to establish a permanent minimum standard VAT rate across the EU.
  • The proposed minimum threshold for the standard tax rate is set at 15%.
  • The measure involves amending the existing common system of value added tax.
  • This change is part of a broader legislative effort to reform and modernize the EU VAT system.
Documents (PDFs)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the obligation to respect a minimum standard rate Common system of value added tax, with regard to the obligation to respect a minimum standard rate *
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