25 juli: Commissie wil tot 2011 lagere BTW voor fietsenmakers, kappers, schoenmakers en schilders
Nieuwsbericht | 24-07-2006
Brussels, 25 July 2006
The European Commission proposes to allow seventeen Member States to either continue or start to applyreduced rates of Value Added Tax (VAT) until 31 December 2010, on some labour-intensive services such as renovation of private dwellings, hairdressing, window-cleaning, domestic cares and small repairs. This proposal implements the provisions of Directive 2006/18/EC that allows Member States that have chosen so to apply a reduction of VAT on these services.
Directive 2006/18/EC allows in principle the application of a reduced VAT rate to certain specified labour-intensive services and thus translates the agreement of the ECOFIN Council of February (see 6136/06). The objective of the present proposal for a decision is to authorise Member States to apply these reduced rates from the 1 January 2006 until 31 December 2010. On the one hand, Member States that already applied reduced rates according to Directive 1999/85/EC (see IP/99/1002) are authorised to continue to do so. In this case the Member States concerned are : Belgium, France, Italy, Luxemburg, the Netherlands, Portugal, Spain and the United Kingdom.
On the other hand, Member States wishing to apply for the first time a reduced rate to some labour intensive services or wanting to modify their previous authorisation are also authorised to introduce the reduced rates for the sectors the have notified to the Commission before 31 March 2006. Eight (8) Member States made a new request: Cyprus, the Czech Republic, Finland, Hungary, Malta, Latvia, Poland and Slovenia. Greece requested for an extension of the scope of its previous request.
In the table below, a summary of the proposal is presented:
Further details concerning reduced VAT rates for labour-intensive services are available on the Europa website:
It is recalled that the Council also invited the Commission to launch a study by an independent think tank to analyse the impacts of a reduced rate on employment, economic activity and the functioning of the Internal Market. This study is currently being launched and results can be expected in 2007 as requested by the Council.