Stephen Dale and Alexandre Savary represented IVA at the meeting with Economisti Associati which took place on 15th December in Brussels.
The purpose of the meeting was to discuss the review that CEA has been mandated to undertake by the EU Commission under article 237 of Directive 2006/112/EC (it appears that the study is late in being launched; it should have been completed by 2016). The review will deal with essentially B²B supplies, as the invoicing requirements for B²C have been more harmonised under the Directive (e-commerce) adopted by the ECOFIN of 5 December 2017. The study will also cover the tax point (time of supply) rules in Directive 2006/112/EC – articles 62-71 (Title VI).
The cabinet Economisti will be at the meeting in Nice in May, so please do make sure that you talk to them and share your experiences.
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