EU - State of the Union Address

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On 12 September 2018, European Commission President Jean-Claude Juncker delivered the annual State of the Union Address. With respect to taxation, a letter of intent published in relation to the address includes priority initiatives for delivery before the European Parliament elections (expected May 2019), including the adoption of the proposals on:

- Fair taxation in the digital economy

- The Common Consolidated Corporate Tax Base

- The creation of a single EU VAT definitive regime.

In relation to these and other tax matters, the letter of intent also notes a further initiative for more efficient law-making in the field of taxation, which would include a move to qualified majority voting. Currently, major tax-related changes are generally subject to unanimous approval by the EU Member States, which has often proved difficult to obtain.

Should you require any VAT assistance in the EU, or require any international VAT assistance, please contact us.

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