Position papers / overview / detail

May 31, 2011

Future of VAT in the European Union

Pearle* in its response to the Commission consultation on the future of VAT in the European Union underlines that:
- the EU should provide a framework that allows businesses to operate within the single market with a minimum of administrative burdens. The EU can take in this respect several initiatives which ease cross-border transactions.
- the EU should respect the subsidiarity of Member States regarding the option on tax exemption of public cultural services and/or on low VAT rates for cultural services.
- Qualifying enterprises in the sector should be able to have the choice between tax exemption or low VAT rate for culture services.

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