I regret that the European Parliament has an opinion on VAT and that this issue keeps being blocked by the Council. The controversy surrounding this proposal is that if the Council fails to reach an agreement before the end of December, the experimental reduced rates system will cease to be legal in 9 Member States. ###>Ce rapport que je soutiens développe le système transfrontalier de remboursement de la TVA pour les PME, formulant des délais de réception des données et de remboursement des sommes d’ argent.