The VAT Committee was set up to promote the uniform application of the provisions of the VAT Directive. It is an advisory committee and it has not been attributed any legislative powers so the VAT Committee cannot take legally binding decisions. It can give some guidance on the application of the VAT Directive.
The important thing is that some of the provisions of the VAT Directive require Member States to consult the VAT Committee before they make use in their national legislation of options provided to them by that Directive. However, not all optional provisions of the VAT Directive require prior consultation of the VAT Committee. Member State may instead have to notify the VAT Committee after national legislation has been put in place.
The VAT Committee also examines questions concerning the application of UE VAT provisions raised by Commission or a Member State. As a result of the discussion, the VAT Committee may agree on guidelines of the specific matters.
Just to sum up, it has to be mentioned that 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 Commision. They do not bind to European Commision or the Member States who are free not to follow them.
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