The Resource Opinion Statement FC 7/2018 on a proposal for a Council Directive amending Directive 2006/112/EC, as regards the introduction of detailed technical measures for the operation of the definitive VAT system for the taxation of trade between member states (2018/0164(CNS))

Opinion Statement FC 7/2018 on a proposal for a Council Directive amending Directive 2006/112/EC, as regards the introduction of detailed technical measures for the operation of the definitive VAT system for the taxation of trade between member states (2018/0164(CNS))

Label
Opinion Statement FC 7/2018 on a proposal for a Council Directive amending Directive 2006/112/EC, as regards the introduction of detailed technical measures for the operation of the definitive VAT system for the taxation of trade between member states (2018/0164(CNS))
Title
Opinion Statement FC 7/2018 on a proposal for a Council Directive amending Directive 2006/112/EC, as regards the introduction of detailed technical measures for the operation of the definitive VAT system for the taxation of trade between member states (2018/0164(CNS))
Creator
Subject
Language
eng
Summary
This CFE Opinion Statement concerns the EU proposal to amend the VAT Directive to introduce detailed technical measures for the operation of the proposed definitive VAT system. In this Statement, the CFE sets out its concerns regarding the practical implications of introducing "Certified Taxable Persons" and the potential impact of the proposed Directive on SMEs, call-off stock and chain transactions, reverse charge supplies and the special schemes extending the one-stop account for VAT
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 12 ; p. 565-569
Geographic coverage
  • European Union
  • Europe
  • International
Language note
English
http://bibfra.me/vocab/lite/organizationName
CFE Fiscal Committee
http://library.link/vocab/subjectName
  • VAT system
  • Certified Taxable Person
  • EU tax law
  • SME
  • call-off stock
  • chain transaction
  • reverse charge mechanism
  • one-stop shop scheme
Label
Opinion Statement FC 7/2018 on a proposal for a Council Directive amending Directive 2006/112/EC, as regards the introduction of detailed technical measures for the operation of the definitive VAT system for the taxation of trade between member states (2018/0164(CNS))
Instantiates
Publication
Label
Opinion Statement FC 7/2018 on a proposal for a Council Directive amending Directive 2006/112/EC, as regards the introduction of detailed technical measures for the operation of the definitive VAT system for the taxation of trade between member states (2018/0164(CNS))
Publication

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