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Extension of The Application Period For The Reverse Charge and Quick Reaction Mechanisms
Current: Extension of the application period for the reverse charge and quick reaction mechanisms

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

Timeline
Interinstitutional Timeline

Aprobados on 23/03/2022 - Bureau decision date: 22/02/2022

Referencia

ECO/586-EESC-2022

Opinion Type

Mandatory

Commission References

COM(2022) 39 final 2022/0027 CNS
Download — Dictamen del CESE:

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23Mar2022

Prórroga del período de aplicación del mecanismo opcional de inversión del sujeto pasivo y del mecanismo de reacción rápida

Type:
Committee opinion (AC)

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Prórroga del período de aplicación del mecanismo opcional de inversión del sujeto pasivo y del mecanismo de reacción rápida
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23Mar2022

Prórroga del período de aplicación del mecanismo opcional de inversión del sujeto pasivo y del mecanismo de reacción rápida

Type:
Committee opinion (PAC)

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Prórroga del período de aplicación del mecanismo opcional de inversión del sujeto pasivo y del mecanismo de reacción rápida
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Procedure 2022/0027/CNS
COM (2022) 39: 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

Completed (Adopted act: 32022L0890)

Type: Consultation procedure (CNS)

What is a Consultation procedure

Legal basis:

Council of the European Union: 12016E113 ; ;
Commission: 12016E113 ;
European Parliament: 12016E113

EuroVoc thesaurus:

tax harmonisation; taxpayer; supply
provision of services; basis of tax assessment; goods and services; tax offence; VAT; tax law

Directory code:

09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT

Type of the competence conferred on the EU:

Shared competence

More details on European Parliament - Legislative observatory website

Steps of procedure 2022/0027/CNS

Reverse Order

/

Publication in the Official Journal

Date of publication

08/06/2022

CELEX number of the main document:

32022L0890

Adoption

03/06/2022

Legal basis:

12016E113 ;

Procedure:

Consultation procedure (CNS)

Documents:

ST 9825 2022 INIT

Negotiation

20/05/2022

Procedure:

Consultation procedure (CNS)

Documents:

ST 9047 2022 INIT

29/03/2022

Procedure:

Consultation procedure (CNS)

Documents:

ST 7137 2022 INIT

11/02/2022

Procedure:

Consultation procedure (CNS)

Documents:

ST 6158 2022 INIT

Consultation

52022AP0131

03/05/2022

Parliamentary committee responsible

Committee on Economic and Monetary Affairs

Rapporteur

Markus FERBER

Legal basis:

12016E113

Procedure:

Consultation procedure (CNS)

Documents:

P9_TA(2022)0131 (Texts adopted)
P9_A(2022)0128 (Report)

CELEX number of the main document:

52022AP0131

Opinions

52022AE1319

23/03/2022

Responsible body:

Section for Economic and Monetary Union and Economic and Social Cohesion

Procedure:

Consultation procedure (CNS)

Plenary session:

568

Plenary date:

23/03/2022 - 24/03/2022

Documents:

EESC 2022-01319

CELEX number of the main document:

52022AE1319

Proposal

52022PC0039
Commission internal procedure

10/02/2022

Leading person:

Paolo GENTILONI

Leading service:

Directorate-General for Taxation and Customs Union

Decision mode:

Written procedure

Addressee for formal act:

Council of the European Union

Addressee for mandatory consultation:

European Parliament ; European Economic and Social Committee ; National parliaments

Legal basis:

12016E113 ;

Procedure:

Consultation procedure (CNS)

Documents:

COM/2022/39/FINAL

CELEX number of the main document:

52022PC0039

Commission internal procedure

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Prórroga del período de aplicación del mecanismo opcional de inversión del sujeto pasivo y del mecanismo de reacción rápida

Prórroga del período de aplicación del mecanismo opcional de inversión del sujeto pasivo y del mecanismo de reacción rápida

Steps of procedure 2022/0027/CNS

Publication in the Official Journal

Adoption

Negotiation

Consultation

Opinions

Proposal