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Europe Daily Bulletin No. 11694

22 December 2016
Contents Publication in full By article 28 / 30
NEWS BRIEFS / Taxation
Commission proposes criteria for application of generalised reverse-charge mechanism for VAT

21/12/2016 (Agence Europe)On Wednesday 21 December, the European Commission published its legislative proposal establishing criteria to allow member states to apply a generalised reverse-charge mechanism for value-added tax (VAT), if they so choose. As we reported, the derogation would be authorised for member states with a VAT gap representing five percentage points more than the median European VAT gap. A second criterion set in place by the Commission is that the level of so-called...

Contents

INSTITUTIONAL
SECTORAL POLICIES
COURT OF JUSTICE OF THE EU
EXTERNAL ACTION
NEWS BRIEFS