Draft Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold Adoption - Hoofdinhoud

Council of the European Union Brussels, 10 December 2018 (OR. en)

13023/18

Interinstitutional File: 2016/0406(CNS) i

FISC 417 ECOFIN 901

'I' ITEM NOTE

From: General Secretariat of the Council

To: Permanent Representatives Committee

No. Cion doc.: 15817/16 FISC 241 IA 145 - COM(2016) 811 final i

Subject: Draft Council Directive amending Directive 2006/112/EC i on the common system of value added tax as regards the temporary application of a

generalised reverse charge mechanism in relation to supplies of goods and

services above a certain threshold

‒ Adoption

• 1. 

  On 21 December 2016, the Commission presented a Proposal for a Council Directive amending Directive 2006/112/EC i on the common system of value added tax as regards the temporary application of a generalised reverse charge mechanism (GRCM) in relation to supplies of goods and services above a certain threshold 1 .

• 2. 

  On 2 October 2018, the ECOFIN Council reached a general approach on the compromise text of the draft Directive. 2

1 Doc. 15817/16 FISC 241.

2 Doc. 12565/18 FISC 381 ECOFIN 850.

• 3. 

  The objective of this legislative proposal is that Member States, if they meet a number of very strict conditions (e. g. the cumulative conditions that are set out in paragraphs 1, 3, 5 and 6 of the draft Article 199c of the VAT Directive), could apply GRCM in relation to non-cross

  border supplies of goods and services above a certain threshold.

• 4. 

  The opinion of the European Economic and Social Committee on this dossier was issued on 31 May 2017 3 . The opinion of the European Parliament is expected to be issued on

  11 December 2018.

• 5. 

  The Permanent Representatives Committee is therefore invited to suggest that the Council, having regard to the opinion of the European Parliament, adopt, as an "A" item on the agenda of a forthcoming meeting, the Council Directive amending Directive 2006/112/EC i on the common system of value added tax as regards the temporary application of a

  generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold, as finalised by the legal/linguistic experts in doc. 12852/18 FISC 400 ECOFIN 884.

3 OJ C 288, 31.8.2017, p. 52.

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