European Economic and Social Committee 14 July 2011, Opinion of the European Economic and Social Committee on the Green Paper on the future of VAT — Towards a simpler, more robust and efficient VAT system COM(2010) 695 final

29.10.2011 EN Official Journal of the European Union C 318/87 Opinion of the European Economic and Social Committee on the ‘Green Paper on the future of VAT — Towards a simpler, more robust and efficient VAT system’ COM(2010) 695 final 2011/C 318/14 Rapporteur: Ms MADER On 1 December 2010, the European Commission decided to consult the European Economic and Social Committee, under Article 304 of