Content : Taxation
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The EU does not have major competences in the area of direct taxation (e.g. company and personal tax). The situation is different for indirect taxation (e.g. value added tax - VAT - and excise duties). These matters are very important for the hospitality industry.
Decisions on legislation concerning taxation matters require under both the Nice as well as the Lisbon Treaty unanimity in the Council. The European Parliament is only consulted.
Key EU measures
Main HOTREC documents
HOTREC VAT table (January 2010)
- Press release - Reduced VAT for restaurants, officially adopted (May 2009)
- Press release - After 17 years, finally a revision of the VAT rate system for restaurant services (March 2009)
- HOTREC VAT table (January 2009)
- HOTREC VAT Brochure - HOTREC reply to Commission VAT consultation of March 2008 (May 2008)
- HOTREC VAT table (January 2008)
- VAT Seminar, Budapest - Press release (January 2007)
- HOTREC VAT Table (January 2007)
- Supplement to HOTREC VAT Brochure (January 2007)
- HOTREC VAT Brochure (September 2005)