Policy paper

Explanatory memorandum on EU directive 2006/112 (6158/22, COM(2022)39)

The government's summary of an EU directive about the common system of value added tax.

• From: Foreign, Commonwealth & Development Office and HM Treasury
• Published: 24 March 2022

This was published under the 2019 to 2022 Johnson Conservative government

Documents

Explanatory memorandum on EU regulation 2006/112

PDF, 106 KB, 4 pages

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Details

This explanatory memorandum is about a Commission proposal to amend Directive 2006/112/EC.

It was submitted by Lucy Frazer QC MP (Financial Secretary to the Treasury).

Published 24 March 2022