Mitteilung der Kommission an den Rat gemäß Artikel 395 der Richtlinie 2006/112/EG des Rates KOM(2018) 666 endg.; Ratsdok. 14178/18

This procedure involves a formal communication from the European Commission to the Council regarding the implementation of the EU VAT Directive. It ensures that member states are applying value-added tax rules consistently across the European Union to maintain a fair and functioning internal market. This affects national tax authorities and businesses operating within the EU, as it relates to the legal standards and enforcement of VAT regulations.