European Commission 6 December 2011, COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on the future of VATTowards a simpler, more robust and efficient VAT system tailored to the single market

52011DC0851 /* COM/2011/0851 final */ COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on the future of VATTowards a simpler, more robust and efficient VAT system tailored to the single market (...PICT...) TABLE OF CONTENTS 1. Introduction (...)3 2. General conclusions from the public consultation (...)3 3.