Draft proposal for a Council Directive amending Directive 2006/112/EC as regards the extension of the application period 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/Extension of the optional reverse charge mechanism provided for in Article 199a of the VAT Directive to other transactions susceptible to fraud/Non-paper from Austria, Czechia and Germany (98138/EU XXVIII.GP)

Erklärung Österreichs

Draft proposal for a Council Directive amending Directive 2006/112/EC as regards the extension of the application period 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/Extension of the optional reverse charge mechanism provided for in Article 199a of the VAT Directive to other transactions susceptible to fraud/Non-paper from Austria, Czechia and Germany

Gruppe: Gruppe "Steuerfragen" – Indirekte Besteuerung

betrifft Sitzung am 20.10.2026

Erstellt am 14.10.2026

Eingelangt am 15.10.2026, CIxP Übermittlung