Article 398
1. An advisory committee on value added tax, called ‘the VAT Committee’, is set up.
2. The VAT Committee shall consist of representatives of the Member States and of the Commission.
The chairman of the Committee shall be a representative of the Commission.
Secretarial services for the Committee shall be provided by the Commission.
3. The VAT Committee shall adopt its own rules of procedure.
4. In addition to the points forming the subject of consultation pursuant to this Directive, the VAT Committee shall examine questions raised by its chairman, on his own initiative or at the request of the representative of a Member State, which concern the application of Community provisions on VAT.
CHAPTER 3
Conversion rates
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.
e Council, acting unanimously on a proposal from the Commission, shall adopt the measures necessary to implement this Directive”. Article 398 of the VAT Directive set up the VAT Committee in order to promote the uniform application of the provisions of the VAT ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.