What’s Happening in Brief: European Union

- Proposal for a Directive amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax - Proposal for a Directive amending the Sixth Directive with regard to the level of the standard rate - Commission Regulation amending Regulation (EEC) No. 3046/92 with regard to information provided by the tax authorities - Opinion of the Economic and Social Committee: "Electronic commerce and direct taxation" - Question from the European Parliament: The VAT Committee - Question from the European Parliament: Compatibility with EU law of the "special spa tax" levied in Badgastein - Question from the European Parliament: Refund of VAT owed to cotton growers - Question from the European Parliament: Reduction of VAT due on repairs to -religious buildings