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 member states regarding direct and indirect taxation. It seeks to modernize how tax administrations work together to ensure fair tax collection and reduce administrative burdens.

This change affects national tax authorities and businesses operating across EU borders by streamlining how tax information is shared and how VAT regulations are applied.