Policy paper

EM on EU directive 2006/112/EC (COM(2022)701)

The government's summary of a proposed amendment to EU directive 2006/112 as regards VAT rules for the digital age.

• From: HM Treasury
• Published: 18 January 2023

This was published under the 2022 to 2024 Sunak Conservative government

Documents

EM on EU directive 2006/112

PDF, 98.4 KB, 4 pages

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Details

This explanatory memorandum is about a European Commission proposal for a EU directive amending directive 2006/112 as regards VAT rules for the digital age.

It was submitted by Victoria Atkins MP, Financial Secretary, HM Treasury.

Published 18 January 2023