On the website of the European Commission an updated list of Guidelines resulting from meetings of the VAT Committee was published. Since the last time we reported on the list (See our article from February 20, 2015) Guidelines resulting from the 102^nd (March 30, 2015) 103^rd (April 20, 2015) and 104^th (June 4-5, 2015) meetings of the Committee have been added to the list.

Although Guidelines issued by the VAT Committee are merely views of an advisory committee, they do not constitute an official interpretation of EU law and do not necessarily have the agreement of the European Commission and they do not bind the European Commission or the Member States who are free not to follow them, they are still interesting to take note of.

The Guidelines resulting from the 102^nd meeting of the Committee relate to subjects like a.o.:

·        Scope of the exemption for medical services (Article 132(1)(b) and (c))

·        VAT treatment of the European groupings of territorial cooperation (EGTCs) (Articles 143(1)(g) and 151(1)(b))

·        Special arrangements for works of art (Article 315)

·        VAT 2015: Scope of the notion of electronically supplied services (Article 58 and Annex II of the VAT Directive & Article 7 and Annex I of the VAT Implementing Regulation)

·        CJEU Case C-388/11 Le Crédit Lyonnais: Allocation of turnover and deduction (Articles 169, 174(1) and 175(1))

The Guidelines resulting from the 103^rd meeting of the Committee relate to subjects like a.o.:

·        Vessels used for navigation on the high seas (Article 148(a), (c) and (d))

·        Application of the VAT Directive when activities are carried out in the exclusive economic zone adjacent to the territorial sea of a Member State – follow-up (Article 5)

The Guidelines resulting from the 104^th meeting of the Committee relate to subjects like a.o.:

·        Clarifications on the concept of fixed establishment (Article 192a of the VAT Directive & Articles 11 and 53 of the VAT Implementing Regulation)

·        Possible qualification of investment advice as negotiation in securities (Article 135(1)(f))

·        Distance selling (Articles 32, 33 and 34)

Click here to be forwarded to the list of Guidelines resulting from meetings of the VAT Committee as published on the website of the European Commission, which will open in a new window.

Click here to be forwarded to the webpage dedicated to the VAT Committee.

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