Mitteilung der Kommission an den Rat gemäß Artikel 395 der Richtlinie 2006/112/EG des Rates KOM(2015) 538 endg.; Ratsdok. 13560/15

This procedure involves a communication from the European Commission to the Council regarding the implementation of the EU VAT Directive. It focuses on ensuring that value-added tax rules are applied consistently across member states to maintain a fair and efficient internal market. This affects national tax authorities and businesses operating within the EU, as it relates to the legal framework governing how VAT is collected and reported.