Commission Decision of 26 June 2012 setting up a group of experts on value added tax

28.6.2012 EN Official Journal of the European Union C 188/2
COMMISSION DECISION
of 26 June 2012
setting up a group of experts on value added tax
2012/C 188/02
THE EUROPEAN COMMISSION
,
Having regard to the Treaty on the Functioning of the European Union,
Whereas:
(1) Article 113 of the Treaty assigned the institutions the task of harmonising legislation concerning turnover taxes such as value added tax (VAT) in order to ensure the proper functioning of the internal market.
(2) The Communication from the Commission on the future of VAT — Towards a simpler, more robust and efficient VAT system tailored to the single market (1) — has set out an action programme for a wide-ranging reform of the EU's VAT system. To carry out the measures listed in this Communication, the Commission may need to call upon the expertise of VAT specialists in an advisory body.
(3) As stated in the Communication, and in accordance with the Smart Regulation principles (2), the Commission attaches high importance to collecting the views and specific knowledge of the stakeholders when developing and implementing new VAT policies. It is therefore necessary to set up a group of experts in the field of VAT and to define its tasks and its structure.
(4) The group should be composed of individuals with the requisite expertise in the area of VAT and of organisations representing in particular businesses, consumers or tax practitioners which can help develop and implement VAT policies.
(5) The group should provide the Commission with advice and insight on preparing and implementing VAT policy. All members should play a very active and high-quality role in the meetings, and in preparing them and following them up if necessary.
(6) Rules should be laid down on the disclosure of information by members of the group.
(7) Personal data should be processed in accordance with Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data (3),