European Commission 12 December 2024, REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL Report on the functioning of the VAT-based own resource system

EUROPEAN COMMISSION Brussels, 12.12.2024 COM(2024) 569 final REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL Report on the functioning of the VAT-based own resource system Table of Contents 1. Introduction 1.1. Development of the own resource system 1.2. The VAT framework until the reform of 2021 1.3. The reform of 2021 2. Effectiveness of the VAT-based own resource system 2.