• Implementation plans and monitoring, evaluation and reporting arrangements
The VAT Committee, an advisory committee on VAT issues in which representatives of all Member States participate and which is chaired by Commission officials from the Directorate General Taxation and Customs Union (DG TAXUD), will discuss and clarify possible interpretation issues between Member States regarding the new legislation.
The Standing Committee on Administrative Cooperation (SCAC) will deal with possible issues regarding administrative co-operation between Member States resulting from the new provisions covered by this proposal.
In addition, the Commission will monitor and evaluate whether this initiative is functioning properly in terms of achieving its objectives.
• Detailed explanation of the specific provisions of the proposal
This proposal includes three main elements. First, it is proposed to extend the application of the deemed supplier rule, which is currently limited to distance sales o
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