# C_2016245EN.01000601.xml

| 6.7.2016 | EN | Official Journal of the European Union | C 245/6 |
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6.7.2016

EN

Official Journal of the European Union

C 245/6

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COMMISSION DECISION

of 5 July 2016

amending Decision 2012/C 188/02 setting up a group of experts on value added tax with regard to the duration of the term of office of the members of the group

(2016/C 245/04)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Whereas:

| (1) | Commission Decision 2012/C 188/02 (1) set up a group of experts on value added tax to advise the Commission on the preparation of legislative acts and other policy initiatives in the field of VAT and to provide insight concerning the practical implementation of legislative acts and other EU policy initiatives in that field. |
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(1)

Commission Decision 2012/C 188/02 (1) set up a group of experts on value added tax to advise the Commission on the preparation of legislative acts and other policy initiatives in the field of VAT and to provide insight concerning the practical implementation of legislative acts and other EU policy initiatives in that field.

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| (2) | Paragraph 6 of Article 4 of Decision 2012/C 188/02 provides that members are appointed for two years. Their term of office may be renewed if they respond again to a call for applications. The term of office of the current members of the group, appointed by the Director-General for Taxation and Customs Union by the Decision of 25 September 2014, expires on 30 September 2016. |
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(2)

Paragraph 6 of Article 4 of Decision 2012/C 188/02 provides that members are appointed for two years. Their term of office may be renewed if they respond again to a call for applications. The term of office of the current members of the group, appointed by the Director-General for Taxation and Customs Union by the Decision of 25 September 2014, expires on 30 September 2016.

| (3) | The group has proved very useful in collecting its members’ views and specific knowledge in the course of the development of new VAT policy and the implementation of EU VAT legislation. |
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(3)

The group has proved very useful in collecting its members’ views and specific knowledge in the course of the development of new VAT policy and the implementation of EU VAT legislation.

| (4) | In view of the experience gained since 2012 in the working of the group and to allow for more continuity in this respect, it is considered appropriate to extend the duration of the term of office of future members of the group from two to three years. |
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(4)

In view of the experience gained since 2012 in the working of the group and to allow for more continuity in this respect, it is considered appropriate to extend the duration of the term of office of future members of the group from two to three years.

| (5) | Decision 2012/C 188/02 should therefore be amended accordingly, |
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(5)

Decision 2012/C 188/02 should therefore be amended accordingly,

HAS DECIDED AS FOLLOWS:

Sole Article

Paragraph 6 of Article 4 of Decision 2012/C 188/02 is replaced by the following:

‘6.   Members shall be appointed for three years. They shall remain in office until the end of their term of office. Their term of office may be renewed if they respond again to a call for applications.’

Done at Brussels, 5 July 2016.

For the Commission

Pierre MOSCOVICI

Member of the Commission

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(1)  Commission Decision 2012/C 188/02 of 26 June 2012 setting up a group of experts on value added tax (OJ C 188, 28.6.2012, p. 2).

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