VAT harmonization
Sales tax harmonization means the creation of sales tax law in all member states of the EU , which does not distort the competitive conditions and does not hinder the free movement of goods and services in the common market.
Basis of the sales tax harmonization is the Sixth Directive 77/388 / EEC of the Council of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - common system of VAT. (Uniform basis of assessment, Official Journal L 145, 06/13/1977 P. 0001 - 0040)
Is responsible for the tax harmonization the EU Directorate General for Taxation and Customs Union of the European Commission ( TAXUD ).
The harmonization is achieved on a national level by changing the tax rate in the Value Added Tax Act (UStG).
For inland Germany, however, a comparison with neighboring countries is also of economic importance. According to the EU Council Directive of February 14, 2006, the reduced sales tax rate for labor-intensive services is only applicable at national level until 2010.
See also
- Portal: European Union
- Council of the European Union
- Directive (EU)
- Sales tax (Germany)
- value added tax
- Sales tax law (Germany)