Slovenian National Assembly

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return

Scrutiny details

Subsidiarity deadline: 02/01/2014
Scrutiny Information

Scrutiny date: 13/12/2013

Subsidiarity Concern:

No Important information to exchange

No Veto

Information on parliamentary scrutiny

Passed on to the Committee on Finance and Monetary Policy. The document has been discussed at its 23rd meeting of 4 December 2013.

And at it's 86th meeting of 13 December 2013 the Committee on EU Affairs of the National Assembly of the Republic of Slovenia adopted the following Position:

The Republic of Slovenia supports the Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return, which – particularly with the standardisation of VAT returns – will reduce obstacles to cross-border trade and administrative burdens for the economy, thus contributing to greater economic competitiveness; moreover, the exchange of standardised data between the Member States will contribute to reducing VAT-related fraud.


The Commission's Proposal refers to the amendment of the tax regulation. The data contained in the VAT return forms following the VAT Directive are used for tax purposes – i.e. for collection and payment of VAT. Therefore, during the harmonisation procedure, Slovenia will obtain from the Commission information regarding the consequences of VAT return form simplification for taxable persons' obligations, in the sense of drawing up different reports for statistical purposes. In assessing the Proposal's impact on reducing the administrative burden of taxable persons, it is reasonable to also consider any additional burdens related to statistical purposes.


Contact points for EU matters

IPEX Correspondents:
Phone: 00 386 478 9482  Email Mrs. Aleksandra-Saša Lavrič Phone: 00 386 478 9664  Email Ms. Polona Klemenčič
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