On 31 March 2015 the VAT Expert Group adopted an Opinion on the Cross-Border Rulings, welcoming the extension of the EU pilot project until September 2018.
The VAT Cross Border Rulings (CBR) is a project to allow taxable persons to obtain advance rulings on the VAT treatment of complex cross-border transactions. 15 EU Member States have agreed to participate in a test case for private VAT ruling requests relating to such transactions. The relevant tax authorities will then consult each other with a view to delivering a common view of how the VAT rules apply to the transaction. The current list of cross-border rulings is available here.
The initiative is regarded as a first step towards better cooperation and discussion between Member States at tax administration level on real life cross-border VAT technical issues. The aim is to improve the coordination of the application and interpretation of the common EU VAT System, so that situations of double taxation can be eliminated.