Environmental Policy
VAT Legislation Issues
RREUSE opinion
RREUSEs reaction to the Consultation Paper on the review existing legislation on VAT reduced rates [PDF, 66,1 kB]
Reduced VAT for Reused Goods by Non-Profit Organisations [PDF, 23kB]
RREUSE position paper and information on the proposal to the European Commission to amend the directive on the reduced rate on the value added tax (77/388/EEC)
Official Documents
- Commission Communication: on the future of VAT
Towards a simpler, more robust and efficient VAT system tailored to the single market, 5th December, 2011 - Council Directive, May 2009, Amending Directive 2006/112/EC as regards reduced rates of VAT [PDF, 728 kB]
- Amending Directive 2006/112/EC as regards reduced rates of VAT, 07 July 2008 [PDF, 53kB];
- Commission Consultation Paper: Review of existing legislation on VAT reduced rates, 06 March 2008 [PDF, 217 kB];
- Council Directive on common system of value added tax (VAT), 28 November 2006 [PDF, 473 kB];
- Commission's Proposial - COM(2003) 397 Final [PDF, 299kB]
COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards reduced rates of value added tax - Council Directive 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directives 77/388/EEC - Special arrangments applicable to second-hand goods, works of art, collectors' items and antiquities [PDF, 71.6 kB]
- Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
