Agreeing with the Commission that the VAT standard rate scheme currently in force has worked out satisfactorily and divergences between standard VAT rates that distort competition and trigger structural imbalances should be avoided, the Rapporteur approves the 15% minimum VAT rate and disapproves the idea of applying a band with a maximum rate of 25%.
Agreeing with the Commission that the VAT standard rate scheme currently in force has worked out satisfactorily and divergences between standard VAT rates that distort competition and trigger structural imbalances should be avoided, the Rapporteur approves the 15% minimum VAT rate and disapproves the idea of applying a band with a maximum rate of 25%.