A European Commission report has been published reviewing the VAT rate derogations applied by EU Member States, including annexes listing all derogations.
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Executive Summary
This report reviews how Member States apply VAT rate derogations, revealing an uneven distribution. Out of a total of 64 derogations, Luxembourg, Ireland and Italy alone cover 75% of them. The remainder concerns seven other Member States, namely Malta, Cyprus, Greece, France, Portugal, Spain and Austria.
There ar…