Opinion Statement on Dispute Settling Procedure for Difficulties Arising From The Different Application of EC VAT Law Amongst The Member States
The elimination of differences in the VAT treatment of identical or similar transactions amongst the 25 Member States must be accomplished in an orderly fashion. There are several reasons for that:
- The Directive 06/112 itself leaves a lot of discretion up to the Member States.
- Due to historical positions a long list of transitional rules has been accepted as well as in all of the accession treaties commencing after the enactment of the Directive.
- On the basis of Art 395 of the Treaty more than 160 derogations from the Directive have been enacted in different Member States.