Pilar Mata,Tax Counsel
The European Indirect Tax Committee covers all matters related to European indirect taxation—e.g., value-added taxes and customs—and sets TEI’s indirect tax advocacy agenda with multilateral bodies, such as the European Commission and OECD.
TEI Responds to the European Commission’s Public Consultation Regarding the Definitive VAT System for Business to Business Intra-EU Transactions on Goods
TEI Urges EU Member States to Reject Requests for a Generalised Reverse Charge Mechanism Pilot Program
On May 24, 2016, TEI submitted a letter to European Union Member States urging them to reject the Czech Republic and Austria's request for permission to introduce a pilot program implementing a generalised reverse charge mechanism. TEI acknowledged the existence and importance of the VAT gap and fraud schemes the proposed pilot is intended to address.
TEI Urges the Council of the European Union to Adopt Revised Rules Clearly Setting out the VAT Treatment for Vouchers
On December 18, 2015, TEI submitted a letter to the Council of the European Union urging it to adopt revised rules setting out the value-added tax treatment for vouchers. The European Commission adopted a proposal to amend Directive 2006/112/EC, which addresses the common system of VAT in the European Union, as to the treatment of vouchers, in May 2012.
TEI Responds to the European Commission's Public Consultation on the Modernization of VAT on Cross Border E-Commerce Transactions in the European Union
On December 18, 2015, TEI submitted a letter responding to the European Commission's Public Consultation on the modernization of VAT on cross border e-commerce transactions in the European Union. The Commission requested input from business and other interested parties to inform legislative proposals the Commission will draft to simplify value-added taxes on cross-border e-commerce transactions in the EU.
On September 29, 2015, TEI submitted comments to the Japanese Ministry of Finance regarding proposed changes to Japan's taxation of cross-border supplies of services, as most recently articulated in Japan's May 2015 Revision of Consumption Taxation on Cross-Border Supplies of Services Guidelines.
TEI Comments on International VAT/GST Guidelines Addressing the Place of Taxation for Business-to-Consumer Supplies of Services and Intangibles and Supporting Provisions
On February 19, 2015, TEI submitted comments to the OECD regarding two new draft elements of the International VAT/GST Guidelines, entitled Guidelines on Place of Taxation for Business-to-Consumer Supplies of Services and Intangibles and Provisions on Supporting the Guidelines in Practice (Draft Guidelines). TEI's comments emphasized the benefits of a simplified registration and compliance regime for non-resident suppliers of business-to-consumer services and intangibles, as well as the importance of clear guidance from tax authorities to facilitate compliance.
On December 15, 2014, TEI submitted a letter to the European Commission discussing the significant challenges businesses face when implementing VAT rate changes. The letter also recommends the creation of a common protocol for VAT rate changes in the EU that would include minimum advance notice, common transitional rules, and alignment between effective dates and established VAT reporting periods.