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Document 52022AE1319
Opinion of the European Economic and Social Committee on 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 (COM(2022) 39 final — 2022/0027 (CNS))
Opinion of the European Economic and Social Committee on 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 (COM(2022) 39 final — 2022/0027 (CNS))
Opinion of the European Economic and Social Committee on 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 (COM(2022) 39 final — 2022/0027 (CNS))
EESC 2022/01319
OJ C 290, 29.7.2022, p. 151–151
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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29.7.2022 |
EN |
Official Journal of the European Union |
C 290/151 |
Opinion of the European Economic and Social Committee on 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
(COM(2022) 39 final — 2022/0027 (CNS))
(2022/C 290/25)
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Referral |
Council of the European Union, 28.2.2022 |
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Legal basis |
Article 113 of the Treaty on the Functioning of the European Union |
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Section responsible |
Economic and Monetary Union and Economic and Social Cohesion |
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Adopted at plenary |
23.3.2022 |
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Plenary session No |
568 |
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Outcome of vote (for/against/abstentions) |
194/1/4 |
Since the Committee endorses the content of 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 and feels that it requires no comment on its part, it decided, at its 568th plenary session of 23 and 24 March 2022, (meeting of 23 March), by 196 votes to 1 with 4 abstentions, to issue an opinion endorsing the proposed text.
Brussels, 23 March 2022.
The President of the European Economic and Social Committee
Christa SCHWENG