VAT (replacing Reg 218/92) and Direct/Indirect Taxation (amending Dir 77/799/EEC)

This procedure aims to update the regulations governing Value Added Tax (VAT) and the cooperation between national tax administrations. It focuses on streamlining how member states exchange information and coordinate to prevent tax evasion and fraud.

The changes primarily affect national tax authorities and businesses operating across EU borders, ensuring more consistent application of indirect taxation rules throughout the Union.