# IMMC.EESC-2018-03522-AC.ENG.xhtml.EESC-2018-03522-00-00-AC-TRA-EN.docx

EN

European Economic and Social Committee

European Economic and Social Committee

ECO/477

ECO/477

VAT – extension of the optional reverse charge mechanism

  and the quick reaction mechanism

VAT – extension of the optional reverse charge mechanism

and the quick reaction mechanism

OPINION


  European Economic and Social Committee


  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

European Economic and Social Committee

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)]

Consultation

| Consultation | Council of the European Union, 11/06/2018 |
| --- | --- |
| Legal basis | Article 113 of the Treaty on the Functioning of the European Union |
| Section responsible | Economic and Monetary Union and Economic and Social Cohesion |
| Adopted at plenary | 11/07/2018 |
| Plenary session No | 536 |
| Outcome of vote
  (for/against/abstentions) | 175/1/3 |

Consultation

Council of the European Union, 11/06/2018

Council of the European Union, 11/06/2018

Legal basis

Legal basis

Article 113 of the Treaty on the Functioning of the European Union

Article 113 of the Treaty on the Functioning of the European Union

Section responsible

Section responsible

Economic and Monetary Union and Economic and Social Cohesion

Economic and Monetary Union and Economic and Social Cohesion

Adopted at plenary

Adopted at plenary

11/07/2018

11/07/2018

Plenary session No

Plenary session No

536

536

Outcome of vote
  (for/against/abstentions)

Outcome of vote
  (for/against/abstentions)

175/1/3

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 3 abstentions, to issue an opinion endorsing the proposed text and to refer to the position it had taken in the above-mentioned document.

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 3 abstentions, to issue an opinion endorsing the proposed text and to refer to the position it had taken in the above-mentioned document.

Luca JAHIER

  The president of the European Economic and Social Committee

Luca JAHIER

The president of the European Economic and Social Committee

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