Der Europäische Rat hat eine Verlängerung des in der EU gültigen Mehrwertsteuer-Mindestsatzes beschlossen. Bis zum 31.12.2017 bleibt es damit bei mindestens 15 Prozent im Regelsteuersatzbereich. Für die Anwendung eines ermäßigten Steuersatzes für Lieferungen und Dienstleistungen wird das zugrunde liegende Verzeichnis regelmäßig überprüft und überarbeitet. Es sollten EU-Rahmenbedingungen festgelegt werden, die einen unfairen Steuerwettbewerb ausschließen. Dies soll auch der Rechtssicherheit dienlich sein.

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Kommentare: 12
  • #1

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