Mitteilung der Kommission an den Rat gemäß Artikel 395 der Richtlinie 2006/112/EG des Rates KOM(2017) 785 endg.; Ratsdok. 5106/18

This procedure concerns a communication from the European Commission to the Council regarding the application of VAT exemption rules. It relates to specific provisions within the EU's VAT directive. This communication is relevant for Member States and potentially businesses operating across the EU, as it clarifies the interpretation and application of VAT exemption rules.