This document is an excerpt from the EUR-Lex website
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))
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))
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
IO 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)
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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)
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Consultation |
Council of the European Union, 11.6.2018 |
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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 |
11.7.2018 |
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Plenary session No |
536 |
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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