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Dear,
I am writing to you regarding the Communication on the future of VAT adopted by the European Commission on 6 December.
We welcome the emphasis placed by the Commission on the need to reform the current VAT system to make it simpler, more efficient and to reduce existing revenue losses.
We also support the recognition that similar goods and services should be subject to the same VAT rate and progress in technology should be taken into account in this respect, so that the challenge of convergence between the on-line and the physical environment is addressed.
To achieve this, music should be on the same footing as books. Ideally, all cultural goods and services offline and online should benefit from a similar lower rate.
A clearer VAT system for all cultural goods and services online and offline, including recorded music, would reduce business and consumer confusion, end the discrimination between cultural products, reduce administrative burden on SMEs, boost access to culture and make Europes online market more competitive internationally.
Regarding SMEs, we support a Europe-wide exemption threshold for SMEs as long as it is based on the existing schemes which are most beneficial to SMEs.
We urge you to make specific proposals on these questions.
Yours sincerely,
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