European Commission Proposes VAT Reforms

European Commission Proposes VAT Reforms:  The European Commission adopted a proposal for a European Council directive amending Directive 2006/112/EC as regards the introduction of detailed technical measures for the operation of a definitive VAT system for the taxation of trade between European Union member states. The proposal is a part of the Commission’s broader Action Plan on VAT, which is intended to consist of gradual steps in a move towards a single European VAT area.

Miscellaneous Guidance:  Fed. Reg. Doc. No. 2018-11749 contains proposed regulations amending the rules for determining whether information returns must be filed electronically.