Written by Cécile Remeur (1st edition),
Value added tax (VAT) is a consumption tax borne by the final consumers and collected by businesses as taxable persons. Businesses have VAT administrative obligations and act as VAT collectors. This generates compliance costs that are higher for small and medium-sized enterprises (SMEs) than for bigger businesses, in spite of the small business exemption, especially in the case of cross-border activities.
The proposal for a revision of the VAT Directive relating to the common system of value added tax as regards the special scheme for small enterprises simplifies the rules, so as to reduce VAT compliance costs for SMEs by introducing simpler measures regarding invoicing, VAT registration, accounting and returns for SMEs, whether they operate in wholly domestic markets only or also across borders in the EU.
The legislative proposal falls under the consultation procedure.
Interactive PDF Proposal for a Council directive amending directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises Committee responsible: Economic and Monetary Affairs (ECON) COM(2018) 21 of 18.1.2018procedure ref.: 2018/0006(CNS)
Consultation Procedure Rapporteur: Tom Vandenkendelaere (EPP, Belgium) Shadow rapporteurs:
Alfred Sant (S&D, Malta)
Stanisław Ożóg (ECR, Poland)
Caroline Nagtegaal (ALDE, the Netherlands)
Paloma López Bermejo (GUE/NGL, Spain)
Molly Scott Cato (Greens/EFA, United Kingdom)
Next steps expected:
Discussion of the draft report
With European elections coming up in May 2019, you probably want to know how the European Union impacts your daily life, before you think about voting. In the latest in a series of posts on what Europe does for you, your family, your business and your wellbeing, we look at what Europe does for non-smokers.
Do you suffer from having to breathe second-hand smoke from someone else’s cigarette? Even if protection for passive smokers has improved considerably in the EU, one in five citizens is still exposed to second-hand smoke.
Smoking is the largest preventable cause of death in Europe, responsible for about 90 % of lung cancers, and causes other forms of cancer, including of the mouth and throat. It raises the risk of cardiovascular diseases and can lead to lung conditions, such as chronic obstructive pulmonary disease.
Inhaling second-hand smoke raises non-smokers’ risk of developing the same health issues as smokers. Babies and children are particularly vulnerable.
In the EU one in every four citizens aged 15 or over is a smoker. True to the saying ‘the best way to quit is never to start’, the EU aims to deter people, especially the young, from taking it up. Measures to protect Europeans against the harmful effects of smoking range from laws on packaging, labelling and the ingredients in tobacco products; restrictions on tobacco advertising; tax measures and combating illicit trade; to anti-tobacco campaigns (‘Ex-Smokers are Unstoppable’ targeted EU smokers aged 25-34, with over 480 000 benefitting from the iCoach tool).
Laws on smoke-free environments, such as indoor workplaces, public transport, and restaurants and bars, are the responsibility of national governments; the EU’s simply coordinates. All EU countries have national rules in place, even though they vary in scope. Overall results show the positive, and immediate, health effects of indoor smoking bans.
Further information