Descriptive report on the simplification and modernisation of VAT obligations for the European Commission
| Year of publication: |
2002-06-14
|
|---|---|
| Institutions: | PriceWaterhouseCoopers |
| Publisher: |
Europäische Kommission |
| Subject: | EU-Staaten | EU countries | EU-Steuerrecht | EU tax law | Steuerreform | Tax reform | Mehrwertsteuer | value added tax |
- TABLE OF CONTENTS
- 1. Introduction
- 2. Scope of the project
- 2.1 Background
- 2.1.1 The current provisions of the Sixth Directive
- 2.1.2 Case decided by the European Court of Justice
- 2.2 The role of the current provisions with regard to VAT obligations
- 3. Status of the project
- 3.1 Introduction
- 3.2 Purpose of the descriptive report u0096 Future steps
- 4. Overview of the data collected
- 4.1 VAT registration
- 4.1.1 Communication of the start, change and cease of activity
- a) Who must be contacted or who are the competent authorities?
- b) Who must contact the competent authorities?
- c) How must the communication be done?
- 4.1.2 Start of activity
- a) When must the start of activity be communicated?
- b) Which information must be communicated?
- 1) Identification
- 2) Establishment
- 3) Activity of the taxable person
- 4) VAT regime of the activity
- 4.1.3 VAT groups
- 4.1.4 VAT representation
- a) Obligatory appointment of a VAT representative
- b) Information to be provided
- 4.1.5 Granting of a VAT number
- 4.1.6 Change of activity
- 4.1.7 Cease of activity
- 4.1.8 Registration for VAT purposes: simplifications
- 4.1.9 Miscellaneous
- 4.2 Submission of the declarations/returns (including summary declarations/returns)
- 4.2.1 Types of VAT returns
- 4.2.2 Period covered by the VAT returns
- a) Periodical VAT returns
- b) Non-periodical VAT returns
- c) Recapitulative VAT returns
- 4.2.3 Method of submission of the VAT returns
- a) Periodical VAT returns
- b) Non-periodical VAT returns
- c) Recapitulative VAT returns
- 4.2.4 Technical requirements where submission of VAT returns by electronic means is possible
- 4.2.5 Submission of VAT returns by non-established taxable persons
- 4.2.6 Submission of VAT returns by VAT groups
- 4.2.7 Submission of VAT returns: simplifications
- a) Periodical VAT returns
- b) Non-periodical VAT returns
- c) Recapitulative VAT returns
- 4.3. Payment and refund of the ba
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