About us
The first VAT Directives were adopted in 1967, laying down the general structure of the system but leaving to Member States to determine coverage of VAT and rate structures. The Sixth VAT Directive, adopted in 1977, established a uniform VAT coverage. With the realisation of the Single Market in the early 1990’s, further legislation was adopted and a transitional VAT regime was established until a permanent regime can be agreed on. As it was clear that more taxation competences were being transferred to EU decision-makers, NGOs were concerned about the impact of VAT on their activities. The European Charities' Committee on VAT (ECCVAT) was formed in 1992 in response to this concern.