# L_2013341EN.01006801.xml

| 18.12.2013 | EN | Official Journal of the European Union | L 341/68 |
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18.12.2013

EN

Official Journal of the European Union

L 341/68

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COMMISSION IMPLEMENTING DECISION

of 11 December 2013

refusing the request by Hungary to introduce a Quick Reaction Mechanism special measure derogating from Article 193 of Council Directive 2006/112/EC on the common system of value added tax

(notified under document C(2013) 9007)

(Only the Hungarian text is authentic)

(2013/769/EU)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 199b thereof,

Whereas:

| (1) | By notification registered at the Commission on 27 November 2013, Hungary requested authorisation to introduce a Quick Reaction Mechanism special measure derogating from Article 193 of Directive 2006/112/EC. |
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(1)

By notification registered at the Commission on 27 November 2013, Hungary requested authorisation to introduce a Quick Reaction Mechanism special measure derogating from Article 193 of Directive 2006/112/EC.

| (2) | According to that notification, it has come to the attention of the national authorities that a number of traders have engaged in tax evasion by not paying VAT to the competent tax authorities. |
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(2)

According to that notification, it has come to the attention of the national authorities that a number of traders have engaged in tax evasion by not paying VAT to the competent tax authorities.

| (3) | The requested measure consists in designating the taxable person to whom goods, in this case sugar, are supplied as liable for the payment of VAT instead of the supplier. |
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(3)

The requested measure consists in designating the taxable person to whom goods, in this case sugar, are supplied as liable for the payment of VAT instead of the supplier.

| (4) | On 4 December 2013, the Commission notified the Member States that it had all the information necessary to appraise the request. |
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(4)

On 4 December 2013, the Commission notified the Member States that it had all the information necessary to appraise the request.

| (5) | On the basis of detailed fraud figures in this sector provided by Hungary, it clearly appears that fraud in the sector was already of a substantive nature in 2011 and 2012. |
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(5)

On the basis of detailed fraud figures in this sector provided by Hungary, it clearly appears that fraud in the sector was already of a substantive nature in 2011 and 2012.

| (6) | Therefore, it has been established that the fraud identified is not of a sudden nature within the meaning of Article 199b of Directive 2006/112/EC. |
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(6)

Therefore, it has been established that the fraud identified is not of a sudden nature within the meaning of Article 199b of Directive 2006/112/EC.

| (7) | The requested derogation should therefore not be granted, |
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(7)

The requested derogation should therefore not be granted,

HAS ADOPTED THIS DECISION:

Article 1

Hungary may not introduce the requested Quick Reaction Mechanism special measure derogating from Article 193 of Directive 2006/112/EC.

Article 2

This Decision is addressed to Hungary.

Done at Brussels, 11 December 2013.

For the Commission

Algirdas ŠEMETA

Member of the Commission

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(1)  
  OJ L 347, 11.12.2006, p. 1.

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