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Document 52022PC0039
Prolongation of the optional reverse charge mechanism and the Quick Reaction Mechanism
Proposition de DIRECTIVE DU CONSEIL modifiant la directive 2006/112/CE en ce qui concerne la prolongation de la période d’application du mécanisme d’autoliquidation facultatif aux livraisons de certains biens et prestations de certains services présentant un risque de fraude et du mécanisme de réaction rapide contre la fraude à la TVA
- EuroVoc thesaurus:
- droit fiscal; assiette de l'impôt; prestation de services; harmonisation fiscale; biens et services; contribuable; délit fiscal; approvisionnement; TVA
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- Documents:
- COM/2022/39 final (Proposal for a directive)
- Leading service:
- Directorate-General for Taxation and Customs Union
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 8