COMECE stresses that clear and fraud-proof Value Added Tax (VAT) rules are crucial for the functioning of the European single market, but that simplifying these rules should not take place to the detriment of the objective of a just and equitable tax system.
(Credit: Web)
The consultation is part of the VAT Action Plan of the European Commission. It aims to reduce complexity of VAT rules with regard to cross-border trade, to adapt the system to the digital economy, and to tackle tax fraud.
In its contribution, COMECE puts forward four recommendations:
(1) focus on the need of poor people by applying reduced VAT rates to essential goods and services;
(2) allow for reduced rates for childcare products in order to help families and single parents;
(3) acknowledge service that Churches provide to the common good.
(4) With a view to the European Year of Cultural Heritage in 2018: to allow for reduced VAT rates for the restoration of Churches and other buildings of worship.
