Optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud (amendment of Directive 2006/112/EC)

votedEuropean Union· European Parliament· EN

Introduced

7 October 2009

Last action

20 March 2010 · publication official journal

Status

PLENARY_VOTE

Official titles

Authentic titles published by the source. The stored canonical title is not replaced.

21 official languages

Bulgarian
Незадължително и временно прилагане на механизма за самоначисляване във връзка с доставки на някои стоки и услуги, при които съществува риск от измами (изменение на Директива 2006/112/ЕО)
Czech
Volitelné a dočasné používání mechanismu přenesení daňové povinnosti ve vztahu k dodání některého zboží a poskytnutí některých služeb s vysokým rizikem podvodů (změna směrnice 2006/112/ES)
Danish
Fakultativ og midlertidig anvendelse af ordningen for omvendt betalingspligt ved levering af bestemte varer og tjenesteydelser, som kan være udsat for svig (ændring af direktiv 2006/112/EF)
German
Fakultative und zeitweilige Anwendung des Reverse Charge-Verfahrens auf Lieferungen bestimmter betrugsanfälliger Gegenstände und Dienstleistungen (Änderung der Richtlinie 2006/112/EG)
Greek
Προαιρετική και προσωρινή εφαρμογή του μηχανισμού αντιστροφής της επιβάρυνσης για τις παραδόσεις ορισμένων αγαθών και την παροχή υπηρεσιών που είναι πιθανό να αποτελέσουν αντικείμενο απάτης (τροποποίηση της οδηγίας 2006/112/ΕΚ)
Spanish
Aplicación optativa y temporal del mecanismo de inversión del sujeto pasivo a determinadas entregas de bienes y prestaciones de servicios susceptibles de fraude (modificación de la Directiva 2006/112/CE)
Estonian
Tagasipööratud maksustamismehhanismi mittekohustuslik ja ajutine kohaldamine teatavate pettuse ohvriks langeda võivate kaupade ja teenuste tarnete suhtes (direktiivi 2006/112/EÜ muutmine)
Finnish
Tiettyjen petosalttiiden tavaroiden luovutuksiin ja tiettyjen petosalttiiden palvelujen suorituksiin vapaaehtoisesti ja tilapäisesti sovellettava käännetty verovelvollisuus (direktiivin 2006/112/EY muuttaminen)
French
Application facultative et temporaire de l’autoliquidation aux livraisons de certains biens et prestations de certains services présentant un risque de fraude (modification de la directive 2006/112/CE)
Hungarian
A fordított adózás fakultatív és átmeneti alkalmazása bizonyos, csalásra alkalmas termékértékesítések és szolgáltatások esetén (2006/112/EK irányelv módosítása)
Italian
Applicazione facoltativa e temporanea del meccanismo dell'inversione contabile alla cessione di determinati beni e alla prestazione di determinati servizi a rischio di frodi (modifica della direrttiva 2006/112/CE)
Lithuanian
Neprivalomas ir laikinas atvirkštinio apmokestinimo sistemos taikymas tam tikroms prekėms ir paslaugoms, kurias tiekiant (teikiant) gali būti sukčiaujama (Direktyvos 2006/112/EB dalinis keitimas)
Latvian
Fakultatīva un pagaidu apgrieztas maksāšanas sistēmas piemērošana attiecībā uz noteiktu preču un pakalpojumu piegādi ar paaugstinātu krāpšanas risku (Direktīvas 2006/112/EK grozīšana)
Maltese
Applikazzjoni fakultattiva u temporanja tal-mekkaniżmu tar-reverse charge fil-konfront ta’ fornimenti ta’ ċerti oġġetti u servizzi li jistgħu ikunu suġġetti għal frodi (emenda tad-Direttiva 2006/112/KE)
Dutch
Facultatieve en tijdelijke toepassing van de verleggingsregeling voor leveringen van bepaalde fraudegevoelige goederen en diensten (wijziging van Richtlijn 2006/112/EG)
Polish
Fakultatywne i tymczasowe stosowanie mechanizmu odwrotnego obciążenia w związku z dostawami niektórych towarów i usług podatnych na oszustwa (zmiana dyrektywy 2006/112/WE)
Portuguese
Aplicação facultativa e temporária de um sistema de autoliquidação ao fornecimento ou prestação de certos bens e serviços que apresentam um risco de fraude (modificação da Directiva 2006/112/CE)
Romanian
Aplicarea opțională și temporară a mecanismului de taxare inversă în legătură cu furnizarea anumitor bunuri și servicii care prezintă risc de fraudă (modificare a Directivei 2006/112/CE)
Slovak
Nezáväzné a dočasné uplatňovanie mechanizmu prenesenia daňovej povinnosti v súvislosti s dodávkami určitého tovaru a služieb s vysokým rizikom podvodu (zmena a doplnenie smernice 2006/112/ES)
Slovenian
Neobvezna in začasna uporaba mehanizma obrnjene davčne obveznosti za dobavo nekaterega blaga in storitev, dovzetnih za goljufije (sprememba direktive 2006/112/ES)
Swedish
Frivillig och tillfällig tillämpning av förfarandet för omvänd betalningsskyldighet på leveranser av vissa varor och tjänster som är känsliga för bedrägeri (ändring av direktiv 2006/112/EG)

Records

Official bill 2009/0139(CNS) from European Union at European Parliament. Dated 7 October 2009. Status: PLENARY_VOTE.

Timeline

7 October 2009
referral
Source: REFERRAL
7 October 2009
Introduced
Optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud (amendment of Directive 2006/112/EC)
Source: CNS
10 February 2010
Vote results
Source: PLENARY_VOTE_RESULTS
10 February 2010
plenary amend
Source: PLENARY_AMEND
20 March 2010
publication official journal
Source: PUBLICATION_OFFICIAL_JOURNAL

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

90 official files

RAPORT referitor la propunerea de directivă a Consiliului de modificare a Directivei 2006/112/CE cu privire la aplicarea opțională și temporară a mecanismului de taxare inversă în legătură cu furnizarea anumitor bunuri și servicii care prezintă risc de fraudă

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RAPORT referitor la propunerea de directivă a Consiliului de modificare a Directivei 2006/112/CE cu privire la aplicarea opțională și temporară a mecanismului de taxare inversă în legătură cu furnizarea anumitor bunuri și servicii care prezintă risc de fraudă
REPORT_PLENARY · RO · 9 December 2019
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RAPORT referitor la propunerea de directivă a Consiliului de modificare a Directivei 2006/112/CE cu privire la aplicarea opțională și temporară a mecanismului de taxare inversă în legătură cu furnizarea anumitor bunuri și servicii care prezintă risc de fraudă
REPORT_PLENARY · RO · 9 December 2019
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VERSLAG over het voorstel voor een richtlijn van de Raad tot wijziging van Richtlijn 2006/112/EG wat betreft een facultatieve en tijdelijke toepassing van de verleggingsregeling voor leveringen van bepaalde fraudegevoelige goederen en diensten
REPORT_PLENARY · NL · 9 December 2019
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VERSLAG over het voorstel voor een richtlijn van de Raad tot wijziging van Richtlijn 2006/112/EG wat betreft een facultatieve en tijdelijke toepassing van de verleggingsregeling voor leveringen van bepaalde fraudegevoelige goederen en diensten
REPORT_PLENARY · NL · 9 December 2019
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady zmieniającej dyrektywę 2006/112/WE w zakresie fakultatywnego i tymczasowego stosowania mechanizmu odwrotnego obciążenia w związku z dostawami niektórych towarów i usług podatnych na oszustwa
REPORT_PLENARY · PL · 9 December 2019
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady zmieniającej dyrektywę 2006/112/WE w zakresie fakultatywnego i tymczasowego stosowania mechanizmu odwrotnego obciążenia w związku z dostawami niektórych towarów i usług podatnych na oszustwa
REPORT_PLENARY · PL · 9 December 2019
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BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 2006/112/EF hvad angår en fakultativ og midlertidig anvendelse af ordningen for omvendt betalingspligt ved levering af bestemte varer og tjenesteydelser, som kan være udsat for svig
REPORT_PLENARY · DA · 9 December 2019
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BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 2006/112/EF hvad angår en fakultativ og midlertidig anvendelse af ordningen for omvendt betalingspligt ved levering af bestemte varer og tjenesteydelser, som kan være udsat for svig
REPORT_PLENARY · DA · 9 December 2019
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 2006/112/ES, pokud jde o volitelné a dočasné používání mechanismu přenesení daňové povinnosti ve vztahu k dodání některého zboží a poskytnutí některých služeb s vysokým rizikem podvodů
REPORT_PLENARY · CS · 9 December 2019
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 2006/112/ES, pokud jde o volitelné a dočasné používání mechanismu přenesení daňové povinnosti ve vztahu k dodání některého zboží a poskytnutí některých služeb s vysokým rizikem podvodů
REPORT_PLENARY · CS · 9 December 2019
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SPRÁVA o návrhu smernice Rady, ktorou sa mení a dopĺňa smernica 2006/112/ES, pokiaľ ide o nezáväzné a dočasné uplatňovanie mechanizmu prenesenia daňovej povinnosti v súvislosti s dodávkami určitého tovaru a služieb s vysokým rizikom podvodu
REPORT_PLENARY · SK · 9 December 2019
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SPRÁVA o návrhu smernice Rady, ktorou sa mení a dopĺňa smernica 2006/112/ES, pokiaľ ide o nezáväzné a dočasné uplatňovanie mechanizmu prenesenia daňovej povinnosti v súvislosti s dodávkami určitého tovaru a služieb s vysokým rizikom podvodu
REPORT_PLENARY · SK · 9 December 2019
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POROČILO o predlogu direktive Sveta o spremembi direktive 2006/112/ES v zvezi z neobvezno in začasno uporabo mehanizma obrnjene davčne obveznosti za dobavo nekaterega blaga in storitev, dovzetnih za goljufije
REPORT_PLENARY · SL · 9 December 2019
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POROČILO o predlogu direktive Sveta o spremembi direktive 2006/112/ES v zvezi z neobvezno in začasno uporabo mehanizma obrnjene davčne obveznosti za dobavo nekaterega blaga in storitev, dovzetnih za goljufije
REPORT_PLENARY · SL · 9 December 2019
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RAPORT Ettepanek võtta vastu nõukogu direktiiv, millega muudetakse direktiivi 2006/112/EÜ seoses tagasipööratud maksustamismehhanismi mittekohustusliku ja ajutise kohaldamisega teatavate pettuse ohvriks langeda võivate kaupade ja teenuste tarnete suhtes
REPORT_PLENARY · ET · 9 December 2019
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RAPORT Ettepanek võtta vastu nõukogu direktiiv, millega muudetakse direktiivi 2006/112/EÜ seoses tagasipööratud maksustamismehhanismi mittekohustusliku ja ajutise kohaldamisega teatavate pettuse ohvriks langeda võivate kaupade ja teenuste tarnete suhtes
REPORT_PLENARY · ET · 9 December 2019
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INFORME sobre la propuesta de Directiva del Consejo por la que se modifica la Directiva 2006/112/CE en lo que respecta a la aplicación optativa y temporal del mecanismo de inversión del sujeto pasivo a determinadas entregas de bienes y prestaciones de servicios susceptibles de fraude
REPORT_PLENARY · ES · 9 December 2019
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INFORME sobre la propuesta de Directiva del Consejo por la que se modifica la Directiva 2006/112/CE en lo que respecta a la aplicación optativa y temporal del mecanismo de inversión del sujeto pasivo a determinadas entregas de bienes y prestaciones de servicios susceptibles de fraude
REPORT_PLENARY · ES · 9 December 2019
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RAPPORT sur la proposition de directive du Conseil modifiant la directive 2006/112/CE en ce qui concerne l’application facultative et temporaire de l’autoliquidation aux livraisons de certains biens et prestations de certains services présentant un risque de fraude
REPORT_PLENARY · FR · 9 December 2019
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RAPPORT sur la proposition de directive du Conseil modifiant la directive 2006/112/CE en ce qui concerne l’application facultative et temporaire de l’autoliquidation aux livraisons de certains biens et prestations de certains services présentant un risque de fraude
REPORT_PLENARY · FR · 9 December 2019
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos, iš dalies keičiančios Direktyvos 2006/112/EB nuostatas dėl atvirkštinio apmokestinimo sistemos neprivalomo ir laikino taikymo tam tikroms prekėms ir paslaugoms, kurias tiekiant (teikiant) gali būti sukčiaujama
REPORT_PLENARY · LT · 9 December 2019
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos, iš dalies keičiančios Direktyvos 2006/112/EB nuostatas dėl atvirkštinio apmokestinimo sistemos neprivalomo ir laikino taikymo tam tikroms prekėms ir paslaugoms, kurias tiekiant (teikiant) gali būti sukčiaujama
REPORT_PLENARY · LT · 9 December 2019
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RAPPORT dwar il-proposta għal direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE rigward applikazzjoni fakultattiva u temporanja tal-mekkaniżmu tar-reverse charge fil-konfront ta’ fornimenti ta’ ċerti oġġetti u servizzi li jistgħu ikunu suġġetti għal frodi
REPORT_PLENARY · MT · 9 December 2019
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RAPPORT dwar il-proposta għal direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE rigward applikazzjoni fakultattiva u temporanja tal-mekkaniżmu tar-reverse charge fil-konfront ta’ fornimenti ta’ ċerti oġġetti u servizzi li jistgħu ikunu suġġetti għal frodi
REPORT_PLENARY · MT · 9 December 2019
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko groza Direktīvu 2006/112/EK attiecībā uz fakultatīvu un pagaidu apgrieztas maksāšanas sistēmas piemērošanu attiecībā uz noteiktu preču un pakalpojumu piegādi ar paaugstinātu krāpšanas risku
REPORT_PLENARY · LV · 9 December 2019
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko groza Direktīvu 2006/112/EK attiecībā uz fakultatīvu un pagaidu apgrieztas maksāšanas sistēmas piemērošanu attiecībā uz noteiktu preču un pakalpojumu piegādi ar paaugstinātu krāpšanas risku
REPORT_PLENARY · LV · 9 December 2019
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JELENTÉS a 2006/112/EK irányelvnek a fordított adókivetési mechanizmus bizonyos csalásra alkalmas termékekre és szolgáltatásokra vonatkozó választható és ideiglenes alkalmazása tekintetében történő módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 9 December 2019
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JELENTÉS a 2006/112/EK irányelvnek a fordított adókivetési mechanizmus bizonyos csalásra alkalmas termékekre és szolgáltatásokra vonatkozó választható és ideiglenes alkalmazása tekintetében történő módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 9 December 2019
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RELAZIONE sulla proposta di direttiva del Consiglio recante modifica della direttiva 2006/112/CE per quanto concerne l'applicazione facoltativa e temporanea del meccanismo dell'inversione contabile alla cessione di determinati beni e alla prestazione di determinati servizi a rischio di frodi
REPORT_PLENARY · IT · 9 December 2019
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RELAZIONE sulla proposta di direttiva del Consiglio recante modifica della direttiva 2006/112/CE per quanto concerne l'applicazione facoltativa e temporanea del meccanismo dell'inversione contabile alla cessione di determinati beni e alla prestazione di determinati servizi a rischio di frodi
REPORT_PLENARY · IT · 9 December 2019
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BETÄNKANDE om förslaget till rådets direktiv om ändring av direktiv 2006/112/EG beträffande frivillig och tillfällig tillämpning av förfarandet för omvänd betalningsskyldighet på leveranser av vissa varor och tjänster som är känsliga för bedrägeri
REPORT_PLENARY · SV · 9 December 2019
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BETÄNKANDE om förslaget till rådets direktiv om ändring av direktiv 2006/112/EG beträffande frivillig och tillfällig tillämpning av förfarandet för omvänd betalningsskyldighet på leveranser av vissa varor och tjänster som är känsliga för bedrägeri
REPORT_PLENARY · SV · 9 December 2019
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Änderung der Richtlinie 2006/112/EG im Hinblick auf eine fakultative und zeitweilige Anwendung des Reverse Charge-Verfahrens auf Lieferungen bestimmter betrugsanfälliger Gegenstände und Dienstleistungen
REPORT_PLENARY · DE · 9 December 2019
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Änderung der Richtlinie 2006/112/EG im Hinblick auf eine fakultative und zeitweilige Anwendung des Reverse Charge-Verfahrens auf Lieferungen bestimmter betrugsanfälliger Gegenstände und Dienstleistungen
REPORT_PLENARY · DE · 9 December 2019
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ДОКЛАД относно предложението за директива на Съвета за изменение на Директива 2006/112/ЕО по отношение на незадължително и временно прилагане на механизма за самоначисляване във връзка с доставки на някои стоки и услуги, при които съществува риск от измами
REPORT_PLENARY · BG · 9 December 2019
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ДОКЛАД относно предложението за директива на Съвета за изменение на Директива 2006/112/ЕО по отношение на незадължително и временно прилагане на механизма за самоначисляване във връзка с доставки на някои стоки и услуги, при които съществува риск от измами
REPORT_PLENARY · BG · 9 December 2019
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου που αφορά την τροποποίηση της οδηγίας 2006/112/ΕΚ όσον αφορά την προαιρετική και προσωρινή εφαρμογή του μηχανισμού αντιστροφής της επιβάρυνσης για τις παραδόσεις ορισμένων αγαθών και την παροχή υπηρεσιών που είναι πιθανό να αποτελέσουν αντικείμενο απάτης
REPORT_PLENARY · EL · 9 December 2019
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου που αφορά την τροποποίηση της οδηγίας 2006/112/ΕΚ όσον αφορά την προαιρετική και προσωρινή εφαρμογή του μηχανισμού αντιστροφής της επιβάρυνσης για τις παραδόσεις ορισμένων αγαθών και την παροχή υπηρεσιών που είναι πιθανό να αποτελέσουν αντικείμενο απάτης
REPORT_PLENARY · EL · 9 December 2019
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RELATÓRIO sobre a proposta de directiva do Conselho que altera a Directiva 2006/112/CE no que se refere à aplicação facultativa e temporária de um sistema de autoliquidação ao fornecimento ou prestação de certos bens e serviços que apresentam um risco de fraude
REPORT_PLENARY · PT · 9 December 2019
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RELATÓRIO sobre a proposta de directiva do Conselho que altera a Directiva 2006/112/CE no que se refere à aplicação facultativa e temporária de um sistema de autoliquidação ao fornecimento ou prestação de certos bens e serviços que apresentam um risco de fraude
REPORT_PLENARY · PT · 9 December 2019
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi direktiivin 2006/112/EY muuttamisesta tiettyjen petosalttiiden tavaroiden luovutuksiin ja tiettyjen petosalttiiden palvelujen suorituksiin vapaaehtoisesti ja tilapäisesti sovellettavan käännetyn verovelvollisuuden osalta
REPORT_PLENARY · FI · 9 December 2019
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi direktiivin 2006/112/EY muuttamisesta tiettyjen petosalttiiden tavaroiden luovutuksiin ja tiettyjen petosalttiiden palvelujen suorituksiin vapaaehtoisesti ja tilapäisesti sovellettavan käännetyn verovelvollisuuden osalta
REPORT_PLENARY · FI · 9 December 2019
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Report on the proposal for a Council Directive amending Directive 2006/112/EC as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud
REPORT_PLENARY · EN · 9 December 2019
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Report on the proposal for a Council Directive amending Directive 2006/112/EC as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud
REPORT_PLENARY · EN · 9 December 2019
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Follow up to T7-0011/2010
ACT_FOLLOWUP · EN · 19 April 2010
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Suite donnée au T7-0011/2010
ACT_FOLLOWUP · FR · 19 April 2010
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INFORME sobre la propuesta de Directiva del Consejo por la que se modifica la Directiva 2006/112/CE en lo que respecta a la aplicación optativa y temporal del mecanismo de inversión del sujeto pasivo a determinadas entregas de bienes y prestaciones de servicios susceptibles de fraude
REPORT_PLENARY · ES · 2 February 2010
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INFORME sobre la propuesta de Directiva del Consejo por la que se modifica la Directiva 2006/112/CE en lo que respecta a la aplicación optativa y temporal del mecanismo de inversión del sujeto pasivo a determinadas entregas de bienes y prestaciones de servicios susceptibles de fraude
REPORT_PLENARY · ES · 2 February 2010
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 2006/112/ES, pokud jde o volitelné a dočasné používání mechanismu přenesení daňové povinnosti ve vztahu k dodání některého zboží a poskytnutí některých služeb s vysokým rizikem podvodů
REPORT_PLENARY · CS · 2 February 2010
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 2006/112/ES, pokud jde o volitelné a dočasné používání mechanismu přenesení daňové povinnosti ve vztahu k dodání některého zboží a poskytnutí některých služeb s vysokým rizikem podvodů
REPORT_PLENARY · CS · 2 February 2010
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Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2009%2F0139(CNS)
Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2009-0139
eu · 2009-0139 · source updated 20 March 2010