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Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax article 12 CELEX: 01989R1553-20210101 1. Each year, each Member State shall provide the Commission with information concerning all relevant changes to the administrative processes and procedures which it applies for the collection of VAT in comparison with the information that it previously submitted. 2. The Commission shall consider, together with the Member State concerned, whether the processes and procedures referred to in paragraph 1 can be improved. 3. Every five years, the Commission shall produce a report on the measures taken and progress made by Member States in relation to the collection of VAT and on any improvements.
The Commission shall submit that report to the European Parliament and the Council for the first time by 31 December 2025. |