Directive 8 Of 2024 Gst. Indirect tax areas of focus include measures to reduce the vat gap proposal, revising the union customs code and furthering the revision of the eu energy taxation directive. It was originally published on 15 january 2024 the following vat/gst/sales tax/turnover tax changes apply as from 1 january 2024 (unless.

The cjeu has held that directors’ fees are not subject to vat, the temporary vat rate reductions end on 31 december 2023 and a bill of law extends the scope of the reverse. The compromise text slightly amends the dac8 directive proposal adopted by the eu commission on 8 december 2022 (the dac8 proposal) and described in our atoz.