Under the proposed procedure, requests for refunds would continue to be dealt with by the Member State where the VAT was paid, the amount refundable would be determined under the deduction rules of the Member State where the expenses are incurred, and the repayments made directly by that Member State to the requesting taxable person.
Lai nabadzīgāko valstu iedzīvotāji varētu piekļūt zālēm, Pasaules tirdzniecības organizācija ir vienojusies, ka valstis ar būtiskām sabiedrības veselības problēmām var izsniegt obligātas licences tādu zāļu ražošanai, ko aizsargā patenti.