Position papers / overview / detail

Mar 20, 2017

Position on VAT reduced rates and special scheme for SMEs

In the context of the consultation of the Commission on the reform of the VAT scheme, Pearle issued additional comments to the online consultations.

Pearle* strongly calls upon the EU to maintain the option of VAT reduced rates and exemption for the sector as part of the VAT directive. An EU wide approach which binds Member States to apply reduced, super-reduced rates or exemption would hugely foster the live performance sector.

Pearle* also calls upon the Commission to maintain a special scheme for SMEs, taking into consideration the specific context of cultural organisations.

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