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Document 32018L1695R(01)
Corrigendum to Council Directive (EU) 2018/1695 of 6 November 2018 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 (OJ L 282, 12.11.2018)
Corrigendum to Council Directive (EU) 2018/1695 of 6 November 2018 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 (OJ L 282, 12.11.2018)
Corrigendum to Council Directive (EU) 2018/1695 of 6 November 2018 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 (OJ L 282, 12.11.2018)
IO L 329, 27.12.2018, p. 53–53
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
ELI: http://data.europa.eu/eli/dir/2018/1695/corrigendum/2018-12-27/oj
- Date of document:
- 27/12/2018; Dáta foilsithe
- Author:
- Comhairle an Aontais Eorpaigh
- Form:
- Treoir Ceartúchán
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Relation Act Comment Subdivision concerned From To Corrigendum to 32018L1695 - Link
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27.12.2018 |
EN |
Official Journal of the European Union |
L 329/53 |
Corrigendum to Council Directive (EU) 2018/1695 of 6 November 2018 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
( Official Journal of the European Union L 282 of 12 November 2018 )
On page 7, Article 1, the following point is added:
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‘(4) |
Article 193 is replaced by the following:
“Article 193 VAT shall be payable by any taxable person carrying out a taxable supply of goods or services, except where it is payable by another person in the cases referred to in Articles 194 to 199b and Article 202.”’. |
