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Document 52018AE3522

    Opinion of the European Economic and Social Committee on — Proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the period of application 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(2018) 298 final — 2018/0150(CNS))

    EESC 2018/03522

    OJ C 367, 10.10.2018, p. 118–118 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    10.10.2018   

    EN

    Official Journal of the European Union

    C 367/118


    Opinion of the European Economic and Social Committee on

    Proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the period of application 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(2018) 298 final — 2018/0150(CNS))

    (2018/C 367/24)

    Consultation

    Council of the European Union, 11.6.2018

    Legal basis

    Article 113 of the Treaty on the Functioning of the European Union

    Section responsible

    Economic and Monetary Union and Economic and Social Cohesion

    Adopted at plenary

    11.7.2018

    Plenary session No

    536

    Outcome of vote

    (for/against/abstentions)

    175/1/3

    Since the Committee endorses the content of the proposal and has already set out its views on the subject in its earlier opinion on the ‘VAT — derogation — reverse charge’ (1) adopted on 31 May 2017, it decided, at its 536th plenary session of 11 and 12 July 2018 (meeting of 11 July 2018), by 175 votes to one with three abstentions, to issue an opinion endorsing the proposed text and to refer to the position it had taken in the abovementioned document.

    Brussels, 11 July 2018.

    The President of the European Economic and Social Committee

    Luca JAHIER


    (1)  OJ C 288, 31/08/2017, p.52


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