COM(2016)811 EU - Directive
Amendment of the VAT Directive as regards the temporary application of a reverse charge mechanism in relation to supplies of goods and services above a certain threshold - Main contents
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Contents
official title
Proposal for a 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| Legal instrument | Directive |
|---|---|
| Decision making procedure | Consultation procedure (CNS) |
| reference by COM-number i | COM(2016)811  |
| Additional COM-numbers | SWD(2016)457; SWD(2016)458 |
| procedure number i | 2016/0406(CNS) |
| CELEX number i | 52016PC0811 |
| Document | 21-12-2016 |
|---|---|
| Online publication | 23-12-2016 |
| Decision | 20-12-2018; Richtlijn 2018/2057 |
| Publication in Official Journal i | 27-12-2018; OJ L 329 p. 3-7 |
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