COM 2009 511 Proposal on an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud

Proposal on an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud

Abstract

The purpose of this proposal for a Directive amending Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (hereafter the ‘VAT Directive’) is to allow the temporary application of the reverse charge mechanism to combat existing fraud in relation to trade with emission certificates and to transactions involving certain fraud sensitive goods, such as precious metals, mobile phones, intergrated circuit devices and perfumes.

Process

Commission Status

EU Parliament Status

Council Status

Additional Comments

None

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