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|Title:||Proposal for a Council Implementing Decision authorising the Kingdom of the Netherlands to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax|
|Series/Date:||COM (2017) 561 final (3.10.17)|
|Geographic Indicators:||Netherlands, The: External|
|Pursuant to Article 395(1) of Directive 2006/112/EC (the 'VAT Directive'), the Council may authorise any Member State to apply special measures for derogation from the provisions of that Directive in order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance.
By letter registered with the Commission on 11 July 2017, the Netherlands requested a derogation from Article 193 of the VAT Directive in order to apply the reverse charge mechanism to supplies of telecommunication services.
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