Informal Commission expert groups composed of representatives of national tax administrations provide the Commission a forum for consulting VAT experts from Member States on pre-legislative initiatives.
Until recently, the Commission's Directorate General for Taxation and Customs Union managed for this purpose Working Party No 1, a permanent group, and the Group on the Future of VAT, a temporary group established in the context of the Green Paper on the future of VAT.
These groups have now been merged into a single permanent expert group, named "Group on the future of VAT".
The meeting documents and the minutes of the meetings are available on CIRCABC