European Commission 7 April 2016, COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on an action plan on VAT Towards a single EU VAT area - Time to decide

EUROPEAN COMMISSION Brussels, 7.4.2016 COM(2016) 148 final COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on an action plan on VAT Towards a single EU VAT area - Time to decide Table of contents 1 Introduction: The case for a single EU VAT area 2 Recent and ongoing policy initiatives 2.