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
| Legal Base: Art 93 |
Procedure: Consultation |
Status: Current |
Commission Status
| 29/09/2009 |
Proposal Adopted by European Commission |
| Next Action: |
TBA |
EU Parliament Status
| 29/09/2009 |
Received from Commission |
| Next Action: |
Will be allocated to relevant Parliamentary Committee(s) |
Council Status
| 29/09/2009 |
Received from Commission |
| Next Action: |
TBA |
Additional Comments
None
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