← back to the act's dossier

VAT Directive — Article 1

The article's text

Article 1 1. This Directive establishes the common system of value added tax (VAT). 2. The principle of the common system of VAT entails the application to goods and services of a general tax on consumption exactly proportional to the price of the goods and services, however many transactions take place in the production and distribution process before the stage at which the tax is charged. On each transaction, VAT, calculated on the price of the goods or services at the rate applicable to such goods or services, shall be chargeable after deduction of the amount of VAT borne directly by the various cost components. The common system of VAT shall be applied up to and including the retail trade stage.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

3
business association
1
non-EU citizen
1
EU citizen
WhoCountryWhat they wrote
—GBreasons explained above, thereby resulting in the Member States collecting more tax than Article 1 of the PVD allows. This would then also appear to bring the Commission's proposals into conflict with Article 113 of the Treaty on the Functioning of the Europea ↗
Handelsverband Deutschland - HDE e.V.DE218 MwStSystRL-E in der Fassung von Artikel 4 ist Satz 3 gleichlautend zu Art. 218 Abs. 2 Satz 2 MwStSystRL-E in der Fassung von Artikel 1. Folglich besteht auch hier die Gefahr der in der Kommentierung zu Artikel 1 beschriebenen Missverständnisse. Petitum: W ↗
Insurance EuropeBEnvoices and reporting, the EC’s current proposals are too far-reaching and the proposed time frame is not realistic. E-invoices: (Article 1 repealing Article 232 of the VAT Directive) For Insurance Europe, the date foreseen in the ViDA proposal of 1 January 20 ↗
ETNOBEaccept only 7 2022/0407 Proposal for a Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age Article 1(6). 8 2022/0407 Proposal for a Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age ↗
—DEIch bin der Meinung, dass jeder Mensch frei ist und frei entscheiden soll was er mit seinem Körper macht Artikel 1 Grundgesetz. Deshalb bin ich gegen jede Pflicht, und speziell im Fall der Impfpflicht. Leider ist es im Gegensatz zu allen herkömmlichen Impfstof ↗

Source: public consultation submissions and position papers. n = 5 mentions; counted as a literal reference to the article number.

Ask about this article →