European Union · Bill · CNS
2018/0150(CNS)
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
Introduced
14 June 2018
Last action
12 November 2018 · publication official journal
Status
PLENARY_VOTE
Sponsors
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Subjects
Discovery layer
Source updated
12 November 2018
Official titles
Authentic titles published by the source. The stored canonical title is not replaced.
22 official languages
Bulgarian
Обща система на данъка върху добавената стойност по отношение на срока на прилагане на незадължителния механизъм за обратно начисляване във връзка с доставките на някои стоки и услуги, при които съществува риск от измами, и на механизма за бързо реагиране срещу измамите с ДДС
Czech
Společný systém daně z přidané hodnoty, pokud jde o dobu použití volitelného mechanismu přenesení daňové povinnosti ve vztahu k dodání některého zboží a poskytnutí některých služeb s vysokým rizikem podvodů a mechanismu rychlé reakce proti podvodům v oblasti DPH
Danish
Det fælles merværdiafgiftssystem for så vidt angår anvendelsesperioden for den fakultative ordning for omvendt betalingspligt ved levering af bestemte varer og tjenesteydelser, som kan være udsat for svig, og for den hurtige reaktionsmekanisme til bekæmpelse af momssvig
German
Gemeinsames Mehrwertsteuersystem im Hinblick auf den Anwendungszeitraum der fakultativen Umkehrung der Steuerschuldnerschaft bei Lieferungen bestimmter betrugsanfälliger Gegenstände und Dienstleistungen und des Schnellreaktionsmechanismus gegen Mehrwertsteuerbetrug
Greek
Κοινό σύστημα φόρου προστιθέμενης αξίας όσον αφορά την περίοδο εφαρμογής του προαιρετικού μηχανισμού αντιστροφής της επιβάρυνσης για τις παραδόσεις ορισμένων αγαθών και την παροχή ορισμένων υπηρεσιών που είναι επιδεκτικά απάτης, και του μηχανισμού ταχείας αντίδρασης κατά της απάτης στον τομέα του ΦΠΑ
Spanish
Sistema común del impuesto sobre el valor añadido, en lo que respecta al período de aplicación del mecanismo opcional de inversión del sujeto pasivo en relación con determinadas entregas de bienes y prestaciones de servicios susceptibles de fraude, y al mecanismo de reacción rápida contra el fraude en el ámbito del IVA
Estonian
Ühine käibemaksusüsteem seoses teatavate pettusealdiste kaupade ja teenuste tarnete puhul rakendatava vabatahtliku pöördmaksustamismehhanismi ning käibemaksupettuste vastase kiirreageerimismehhanismi kohaldamisajaga
Finnish
Tiettyjen tavaroiden ja palvelujen petosalttiita luovutuksia ja suorituksia koskevan valinnaisen käännetyn verovelvollisuuden mekanismin ja alv-petosten torjunnassa käytettävän nopean reagoinnin mekanismin soveltamisaika
French
Système commun de taxe sur la valeur ajoutée en ce qui concerne la période d’application du mécanisme optionnel d’autoliquidation aux livraisons de certains biens et prestations de certains services présentant un risque de fraude et du mécanisme de réaction rapide contre la fraude à la TVA
Croatian
Zajednički sustav poreza na dodanu vrijednost u pogledu razdoblja primjene neobveznog mehanizma prijenosa porezne obveze u odnosu na isporuke određene robe i usluga podložnih prijevari te primjene mehanizma brze reakcije na prijevaru u vezi s PDV-om
Hungarian
A közös hozzáadottértékadó-rendszer bizonyos, csalásra alkalmas termékek és szolgáltatások értékesítése esetén alkalmazott, válaszható fordított adózás, valamint a héacsalás elleni gyorsreagálási mechanizmus alkalmazási időszaka
Italian
Sistema comune di imposta sul valore aggiunto con riguardo al periodo di applicazione del meccanismo facoltativo di inversione contabile alla cessione di determinati beni e alla prestazione di determinati servizi a rischio di frodi e del meccanismo di reazione rapida contro le frodi in materia di IVA
Lithuanian
Bendra pridėtinės vertės mokesčio sistema, susijusi su neprivalomo atvirkštinio apmokestinimo mechanizmo taikymo tam tikroms prekėms ir paslaugoms, kurias tiekiant ar teikiant gali būti sukčiaujama, laikotarpiu ir su kovos su sukčiavimu pridėtinės vertės mokesčiu greitojo reagavimo mechanizmo taikymo laikotarpiu
Latvian
Kopējā pievienotās vērtības nodokļa sistēma attiecībā uz fakultatīvas apgrieztās maksāšanas sistēmas piemērošanas periodu noteiktām preču piegādēm un pakalpojumu sniegšanai, kam ir paaugstināts krāpšanas risks, un attiecībā uz ātrās reaģēšanas mehānisma cīņai pret krāpšanu PVN jomā piemērošanas periodu
Maltese
Is-sistema komuni ta' taxxa fuq il-valur miżjud fir-rigward tal-perjodu ta' applikazzjoni tal-mekkaniżmu tar-reverse charge fakultattiv fir-rigward ta' provvisti ta' ċerti merkanzija u servizzi suxxettibbli għall-frodi u tal-Mekkaniżmu ta' Reazzjoni Rapida kontra l-frodi tal-VAT
Dutch
Gemeenschappelijk stelsel van belasting over de toegevoegde waarde wat betreft de toepassing van de facultatieve verleggingsregeling voor leveringen van bepaalde fraudegevoelige goederen en diensten en van het snellereactiemechanisme tegen btw-fraude
Polish
Wspólny system podatku od wartości dodanej w odniesieniu do okresu stosowania fakultatywnego mechanizmu odwrotnego obciążenia w związku z dostawami niektórych towarów i usług podatnych na oszustwa oraz mechanizmu szybkiego reagowania na oszustwa związane z podatkiem VAT
Portuguese
Sistema comum do imposto sobre o valor acrescentado no respeitante ao período de aplicação do mecanismo facultativo de autoliquidação em relação ao fornecimento ou prestação de certos bens e serviços que apresentam um risco de fraude e do mecanismo de reação rápida contra a fraude ao IVA
Romanian
Sistemul comun al taxei pe valoarea adăugată în ceea ce privește perioada de aplicare a mecanismului opțional de taxare inversă în legătură cu livrările de anumite bunuri și servicii care prezintă risc de fraudă și a mecanismului de reacție rapidă împotriva fraudei în domeniul TVA
Slovak
Spoločný systém dane z pridanej hodnoty, pokiaľ ide o obdobie uplatňovania voliteľného mechanizmu prenesenia daňovej povinnosti v súvislosti s dodaním určitého tovaru a poskytovaním určitých služieb, ktoré sú náchylné na podvod, a mechanizmu rýchlej reakcie proti podvodom v oblasti DPH
Slovenian
Skupni sistem davka na dodano vrednost glede obdobja uporabe neobveznega mehanizma obrnjene davčne obveznosti za dobave določenega blaga in opravljanje določenih storitev, dovzetnih za goljufije, ter mehanizma za hiter odziv v primerih goljufij na področju DDV
Swedish
Gemensamt system för mervärdesskatt vad gäller perioden för frivillig tillämpning av förfarandet för omvänd betalningsskyldighet på leveranser av vissa varor och tjänster som är känsliga för bedrägerier och mekanismen för snabba insatser mot mervärdesskattebedrägeri
Records
Official bill 2018/0150(CNS) from European Union at European Parliament. Dated 14 June 2018. Status: PLENARY_VOTE.
Timeline
14 June 2018
referral
Source: REFERRAL
14 June 2018
Introduced
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
Source: CNS
3 October 2018
plenary decision
Source: PLENARY_DECISION
3 October 2018
Vote results
Source: PLENARY_VOTE_RESULTS
12 November 2018
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
165 official files
IVA: periodo di applicazione del meccanismo di inversione contabile e del meccanismo di reazione rapida *
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IVA: periodo di applicazione del meccanismo di inversione contabile e del meccanismo di reazione rapida *
TEXT_ADOPTED · IT · 11 September 2019
ALV: käännetyn verovelvollisuuden mekanismin ja nopean reagoinnin mekanismin soveltamisaika *
TEXT_ADOPTED · FI · 11 September 2019
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ALV: käännetyn verovelvollisuuden mekanismin ja nopean reagoinnin mekanismin soveltamisaika *
TEXT_ADOPTED · FI · 11 September 2019
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Mehrwertsteuer: Anwendungszeitraum der Umkehrung der Steuerschuldnerschaft und des Schnellreaktionsmechanismus *
TEXT_ADOPTED · DE · 11 September 2019
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Mehrwertsteuer: Anwendungszeitraum der Umkehrung der Steuerschuldnerschaft und des Schnellreaktionsmechanismus *
TEXT_ADOPTED · DE · 11 September 2019
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PVM: atvirkštinio apmokestinimo mechanizmo ir Greitojo reagavimo mechanizmo taikymo laikotarpis *
TEXT_ADOPTED · LT · 10 September 2019
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PVM: atvirkštinio apmokestinimo mechanizmo ir Greitojo reagavimo mechanizmo taikymo laikotarpis *
TEXT_ADOPTED · LT · 10 September 2019
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TVA: période d’application du mécanisme d’autoliquidation et du mécanisme de réaction rapide *
TEXT_ADOPTED · FR · 10 September 2019
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TVA: période d’application du mécanisme d’autoliquidation et du mécanisme de réaction rapide *
TEXT_ADOPTED · FR · 10 September 2019
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ΦΠΑ: περίοδος εφαρμογής του μηχανισμού αντιστροφής της επιβάρυνσης και του μηχανισμού ταχείας αντίδρασης *
TEXT_ADOPTED · EL · 10 September 2019
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ΦΠΑ: περίοδος εφαρμογής του μηχανισμού αντιστροφής της επιβάρυνσης και του μηχανισμού ταχείας αντίδρασης *
TEXT_ADOPTED · EL · 10 September 2019
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VAT: period of application of the reverse charge mechanism and of the Quick Reaction Mechanism *
TEXT_ADOPTED · EN · 10 September 2019
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VAT: period of application of the reverse charge mechanism and of the Quick Reaction Mechanism *
TEXT_ADOPTED · EN · 10 September 2019
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Héa: a fordított adózás, valamint a gyorsreagálási mechanizmus alkalmazási időszaka *
TEXT_ADOPTED · HU · 10 September 2019
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Héa: a fordított adózás, valamint a gyorsreagálási mechanizmus alkalmazási időszaka *
TEXT_ADOPTED · HU · 10 September 2019
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DDV: obdobje uporabe mehanizma obrnjene davčne obveznosti ter mehanizma za hiter odziv *
TEXT_ADOPTED · SL · 10 September 2019
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DDV: obdobje uporabe mehanizma obrnjene davčne obveznosti ter mehanizma za hiter odziv *
TEXT_ADOPTED · SL · 10 September 2019
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Moms: anvendelsesperioden for ordningen for omvendt betalingspligt og for den hurtige reaktionsmekanisme til bekæmpelse af momssvig *
TEXT_ADOPTED · DA · 10 September 2019
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Moms: anvendelsesperioden for ordningen for omvendt betalingspligt og for den hurtige reaktionsmekanisme til bekæmpelse af momssvig *
TEXT_ADOPTED · DA · 10 September 2019
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JELENTÉS a közös hozzáadottértékadó-rendszerről szóló 2006/112/EK irányelvnek a bizonyos, csalásra alkalmas termékek és szolgáltatások értékesítése esetén alkalmazott, választható fordított adózás, valamint a héacsalás elleni gyorsreagálási mechanizmus alkalmazási időszaka tekintetében történő módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 5 October 2018
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JELENTÉS a közös hozzáadottértékadó-rendszerről szóló 2006/112/EK irányelvnek a bizonyos, csalásra alkalmas termékek és szolgáltatások értékesítése esetén alkalmazott, választható fordított adózás, valamint a héacsalás elleni gyorsreagálási mechanizmus alkalmazási időszaka tekintetében történő módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 5 October 2018
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JELENTÉS a közös hozzáadottértékadó-rendszerről szóló 2006/112/EK irányelvnek a bizonyos, csalásra alkalmas termékek és szolgáltatások értékesítése esetén alkalmazott, választható fordított adózás, valamint a héacsalás elleni gyorsreagálási mechanizmus alkalmazási időszaka tekintetében történő módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 5 October 2018
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JELENTÉS a közös hozzáadottértékadó-rendszerről szóló 2006/112/EK irányelvnek a bizonyos, csalásra alkalmas termékek és szolgáltatások értékesítése esetén alkalmazott, választható fordított adózás, valamint a héacsalás elleni gyorsreagálási mechanizmus alkalmazási időszaka tekintetében történő módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 5 October 2018
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 2006/112/ES o společném systému daně z přidané hodnoty, pokud jde o dobu použití volitelného mechanismu přenesení daňové povinnosti ve vztahu k dodání některého zboží a poskytnutí některých služeb s vysokým rizikem podvodů a mechanismu rychlé reakce proti podvodům v oblasti DPH
REPORT_PLENARY · CS · 19 September 2018
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 2006/112/ES o společném systému daně z přidané hodnoty, pokud jde o dobu použití volitelného mechanismu přenesení daňové povinnosti ve vztahu k dodání některého zboží a poskytnutí některých služeb s vysokým rizikem podvodů a mechanismu rychlé reakce proti podvodům v oblasti DPH
REPORT_PLENARY · CS · 19 September 2018
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 2006/112/ES o společném systému daně z přidané hodnoty, pokud jde o dobu použití volitelného mechanismu přenesení daňové povinnosti ve vztahu k dodání některého zboží a poskytnutí některých služeb s vysokým rizikem podvodů a mechanismu rychlé reakce proti podvodům v oblasti DPH
REPORT_PLENARY · CS · 19 September 2018
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 2006/112/ES o společném systému daně z přidané hodnoty, pokud jde o dobu použití volitelného mechanismu přenesení daňové povinnosti ve vztahu k dodání některého zboží a poskytnutí některých služeb s vysokým rizikem podvodů a mechanismu rychlé reakce proti podvodům v oblasti DPH
REPORT_PLENARY · CS · 19 September 2018
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BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 2006/112/EF om det fælles merværdiafgiftssystem for så vidt angår anvendelsesperioden for den fakultative ordning for omvendt betalingspligt ved levering af bestemte varer og tjenesteydelser, som kan være udsat for svig, og for den hurtige reaktionsmekanisme til bekæmpelse af momssvig
REPORT_PLENARY · DA · 19 September 2018
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BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 2006/112/EF om det fælles merværdiafgiftssystem for så vidt angår anvendelsesperioden for den fakultative ordning for omvendt betalingspligt ved levering af bestemte varer og tjenesteydelser, som kan være udsat for svig, og for den hurtige reaktionsmekanisme til bekæmpelse af momssvig
REPORT_PLENARY · DA · 19 September 2018
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BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 2006/112/EF om det fælles merværdiafgiftssystem for så vidt angår anvendelsesperioden for den fakultative ordning for omvendt betalingspligt ved levering af bestemte varer og tjenesteydelser, som kan være udsat for svig, og for den hurtige reaktionsmekanisme til bekæmpelse af momssvig
REPORT_PLENARY · DA · 19 September 2018
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BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 2006/112/EF om det fælles merværdiafgiftssystem for så vidt angår anvendelsesperioden for den fakultative ordning for omvendt betalingspligt ved levering af bestemte varer og tjenesteydelser, som kan være udsat for svig, og for den hurtige reaktionsmekanisme til bekæmpelse af momssvig
REPORT_PLENARY · DA · 19 September 2018
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IZVJEŠĆE o Prijedlogu direktive Vijeća o izmjeni Direktive 2006/112/EZ o zajedničkom sustavu poreza na dodanu vrijednost u pogledu razdoblja primjene neobveznog mehanizma prijenosa porezne obveze u odnosu na isporuke određene robe i usluga podložnih prijevari te primjene mehanizma brze reakcije na prijevaru u vezi s PDV-om
REPORT_PLENARY · HR · 19 September 2018
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IZVJEŠĆE o Prijedlogu direktive Vijeća o izmjeni Direktive 2006/112/EZ o zajedničkom sustavu poreza na dodanu vrijednost u pogledu razdoblja primjene neobveznog mehanizma prijenosa porezne obveze u odnosu na isporuke određene robe i usluga podložnih prijevari te primjene mehanizma brze reakcije na prijevaru u vezi s PDV-om
REPORT_PLENARY · HR · 19 September 2018
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IZVJEŠĆE o Prijedlogu direktive Vijeća o izmjeni Direktive 2006/112/EZ o zajedničkom sustavu poreza na dodanu vrijednost u pogledu razdoblja primjene neobveznog mehanizma prijenosa porezne obveze u odnosu na isporuke određene robe i usluga podložnih prijevari te primjene mehanizma brze reakcije na prijevaru u vezi s PDV-om
REPORT_PLENARY · HR · 19 September 2018
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IZVJEŠĆE o Prijedlogu direktive Vijeća o izmjeni Direktive 2006/112/EZ o zajedničkom sustavu poreza na dodanu vrijednost u pogledu razdoblja primjene neobveznog mehanizma prijenosa porezne obveze u odnosu na isporuke određene robe i usluga podložnih prijevari te primjene mehanizma brze reakcije na prijevaru u vezi s PDV-om
REPORT_PLENARY · HR · 19 September 2018
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady zmieniającej dyrektywę 2006/112/WE w sprawie wspólnego systemu podatku od wartości dodanej w odniesieniu do okresu stosowania fakultatywnego mechanizmu odwrotnego obciążenia w związku z dostawami niektórych towarów i usług podatnych na oszustwa oraz mechanizmu szybkiego reagowania na oszustwa związane z podatkiem VAT
REPORT_PLENARY · PL · 19 September 2018
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady zmieniającej dyrektywę 2006/112/WE w sprawie wspólnego systemu podatku od wartości dodanej w odniesieniu do okresu stosowania fakultatywnego mechanizmu odwrotnego obciążenia w związku z dostawami niektórych towarów i usług podatnych na oszustwa oraz mechanizmu szybkiego reagowania na oszustwa związane z podatkiem VAT
REPORT_PLENARY · PL · 19 September 2018
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady zmieniającej dyrektywę 2006/112/WE w sprawie wspólnego systemu podatku od wartości dodanej w odniesieniu do okresu stosowania fakultatywnego mechanizmu odwrotnego obciążenia w związku z dostawami niektórych towarów i usług podatnych na oszustwa oraz mechanizmu szybkiego reagowania na oszustwa związane z podatkiem VAT
REPORT_PLENARY · PL · 19 September 2018
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady zmieniającej dyrektywę 2006/112/WE w sprawie wspólnego systemu podatku od wartości dodanej w odniesieniu do okresu stosowania fakultatywnego mechanizmu odwrotnego obciążenia w związku z dostawami niektórych towarów i usług podatnych na oszustwa oraz mechanizmu szybkiego reagowania na oszustwa związane z podatkiem VAT
REPORT_PLENARY · PL · 19 September 2018
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ДОКЛАД относно предложението за директива на Съвета за изменение на Директива 2006/112/ЕО относно общата система на данъка върху добавената стойност по отношение на срока на прилагане на незадължителния механизъм за обратно начисляване във връзка с доставките на някои стоки и услуги, при които съществува риск от измами, и на механизма за бързо реагиране срещу измамите с ДДС
REPORT_PLENARY · BG · 19 September 2018
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ДОКЛАД относно предложението за директива на Съвета за изменение на Директива 2006/112/ЕО относно общата система на данъка върху добавената стойност по отношение на срока на прилагане на незадължителния механизъм за обратно начисляване във връзка с доставките на някои стоки и услуги, при които съществува риск от измами, и на механизма за бързо реагиране срещу измамите с ДДС
REPORT_PLENARY · BG · 19 September 2018
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ДОКЛАД относно предложението за директива на Съвета за изменение на Директива 2006/112/ЕО относно общата система на данъка върху добавената стойност по отношение на срока на прилагане на незадължителния механизъм за обратно начисляване във връзка с доставките на някои стоки и услуги, при които съществува риск от измами, и на механизма за бързо реагиране срещу измамите с ДДС
REPORT_PLENARY · BG · 19 September 2018
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ДОКЛАД относно предложението за директива на Съвета за изменение на Директива 2006/112/ЕО относно общата система на данъка върху добавената стойност по отношение на срока на прилагане на незадължителния механизъм за обратно начисляване във връзка с доставките на някои стоки и услуги, при които съществува риск от измами, и на механизма за бързо реагиране срещу измамите с ДДС
REPORT_PLENARY · BG · 19 September 2018
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RAPPORT dwar il-proposta għal Direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE dwar is-sistema komuni ta' taxxa fuq il-valur miżjud fir-rigward tal-perjodu ta' applikazzjoni tal-mekkaniżmu tar-reverse charge fakultattiv fir-rigward ta' provvisti ta' ċerti merkanzija u servizzi suxxettibbli għall-frodi u tal-Mekkaniżmu ta' Reazzjoni Rapida kontra l-frodi tal-VAT
REPORT_PLENARY · MT · 19 September 2018
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RAPPORT dwar il-proposta għal Direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE dwar is-sistema komuni ta' taxxa fuq il-valur miżjud fir-rigward tal-perjodu ta' applikazzjoni tal-mekkaniżmu tar-reverse charge fakultattiv fir-rigward ta' provvisti ta' ċerti merkanzija u servizzi suxxettibbli għall-frodi u tal-Mekkaniżmu ta' Reazzjoni Rapida kontra l-frodi tal-VAT
REPORT_PLENARY · MT · 19 September 2018
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RAPPORT dwar il-proposta għal Direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE dwar is-sistema komuni ta' taxxa fuq il-valur miżjud fir-rigward tal-perjodu ta' applikazzjoni tal-mekkaniżmu tar-reverse charge fakultattiv fir-rigward ta' provvisti ta' ċerti merkanzija u servizzi suxxettibbli għall-frodi u tal-Mekkaniżmu ta' Reazzjoni Rapida kontra l-frodi tal-VAT
REPORT_PLENARY · MT · 19 September 2018
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RAPPORT dwar il-proposta għal Direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE dwar is-sistema komuni ta' taxxa fuq il-valur miżjud fir-rigward tal-perjodu ta' applikazzjoni tal-mekkaniżmu tar-reverse charge fakultattiv fir-rigward ta' provvisti ta' ċerti merkanzija u servizzi suxxettibbli għall-frodi u tal-Mekkaniżmu ta' Reazzjoni Rapida kontra l-frodi tal-VAT
REPORT_PLENARY · MT · 19 September 2018
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POROČILO o predlogu direktive Sveta o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost glede obdobja uporabe neobveznega mehanizma obrnjene davčne obveznosti za dobave določenega blaga in opravljanje določenih storitev, dovzetnih za goljufije, ter mehanizma za hiter odziv v primerih goljufij na področju DDV
REPORT_PLENARY · SL · 19 September 2018
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POROČILO o predlogu direktive Sveta o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost glede obdobja uporabe neobveznega mehanizma obrnjene davčne obveznosti za dobave določenega blaga in opravljanje določenih storitev, dovzetnih za goljufije, ter mehanizma za hiter odziv v primerih goljufij na področju DDV
REPORT_PLENARY · SL · 19 September 2018
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POROČILO o predlogu direktive Sveta o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost glede obdobja uporabe neobveznega mehanizma obrnjene davčne obveznosti za dobave določenega blaga in opravljanje določenih storitev, dovzetnih za goljufije, ter mehanizma za hiter odziv v primerih goljufij na področju DDV
REPORT_PLENARY · SL · 19 September 2018
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- Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2018%2F0150(CNS)
- Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2018-0150
- eu · 2018-0150 · source updated 12 November 2018