欧盟理事会已经通过一项指令，允许其成员国降低符合欧盟环境和卫生政策的某些产品及服务的增值税（VAT）。
住宅用太阳能电池板，以及药品、避孕和卫生保护产品、医疗保护产品、交通和客运服务、书籍、报纸和纸质出版物及数字媒体等都将受益于这一税收减免。
该指令明确规定，成员国将有可能通过降低增值税税率来促进可再生能源的使用。这份文件称：“为了支持向使用可再生能源过渡并促进欧盟能源自给自足，我们有必要允许成员国改善最终消费者获得绿色能源的机会。各成员国应不迟于2022年7月7日将国家法律的主要条文以及适用第一段中所述减税税率的条件告知增值税委员会。”
第2022/542号指令于4月5日发表在《欧盟官方公报》上。根据新的规定，成员国将可以自由地选用0%-5%的增值税税率。
作者：MARIE BEYER
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