Extension of the application period for the reverse charge and quick reaction mechanisms

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EESC opinion: Extension of the application period for the reverse charge and quick reaction mechanisms

Key points:

The EESC endorses the proposal for a Council Directive amending Directive 2006/112/EC as regards the extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud.