Updated guidelines from the VAT Committee
The VAT Committee of the European Commission has published the latest list of guidelines agreed by the VAT Committee. This list includes the text of all the guidelines issued since the VAT Committee was set up in 1977 along with an index which links the guidelines agreed with the relevant provisions of the VAT Directive.
The VAT Committee was set up under Article 398 of the VAT Directive to promote the uniform application of the provisions of the VAT Directive. It is an advisory committee only and does not have any legislative powers. It can however give some guidance on the application of the VAT Directive.