European Union · Bill · CNS
2022/0027(CNS)
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
Introduced
7 March 2022
Last action
8 June 2022 · publication official journal
Status
PLENARY_VOTE
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Subjects
Discovery layer
Source updated
8 June 2022
Official titles
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23 official languages
Bulgarian
Изменение на Директива 2006/112/ЕО по отношение на удължаването 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
Změna směrnice 2006/112/ES, pokud jde o prodloužení doby použitelnosti 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
Ændring af direktiv 2006/112/EF for så vidt angår forlængelse af anvendelsesperioden for den fakultative ordning for omvendt betalingspligt ved levering af bestemte varer og ydelser, som kan være udsat for svig, og for den hurtige reaktionsmekanisme til bekæmpelse af momssvig
German
Änderung der Richtlinie 2006/112/EG im Hinblick auf die Verlängerung des Anwendungszeitraums der fakultativen Umkehrung der Steuerschuldnerschaft bei Lieferungen bestimmter betrugsanfälliger Gegenstände und Dienstleistungen und des Schnellreaktionsmechanismus gegen Mehrwertsteuerbetrug
Greek
Τροποποίηση της οδηγίας 2006/112/ΕΚ όσον αφορά την παράταση της περιόδου 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
Modificación de la Directiva 2006/112/CE en lo que respecta a la prórroga del 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 del mecanismo de reacción rápida contra el fraude en el ámbito del IVA
Estonian
Direktiivi 2006/112/EÜ muutmine seoses vabatahtliku pöördmaksustamise kohaldamisaja pikendamisega teatavate pettusealdiste kaupade ja teenuste tarnete suhtes ning käibemaksupettuste vastase kiirreageerimismehhanismi kohaldamisaja pikendamisega
Finnish
Direktiivin 2006/112/EY muuttaminen tiettyjen tavaroiden ja palvelujen petosalttiita luovutuksia ja suorituksia koskevan valinnaisen käännetyn verovelvollisuuden mekanismin ja arvonlisäveropetosten torjunnassa käytettävän nopean reagoinnin mekanismin soveltamisajan jatkamisen osalta
French
Modification de la directive 2006/112/CE en ce qui concerne la prolongation de la période d’application du mécanisme d’autoliquidation facultatif 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
Irish
Leasú a dhéanamh ar Threoir 2006/112/CE maidir le síneadh a chur le tréimhse chur i bhfeidhm an tsásra aistrithe táillí roghnaigh i ndáil le soláthairtí earraí agus seirbhísí áirithe a d’fhéadfadh a bheith soghabhálach do chalaois agus le tréimhse chur i bhfeidhm an tSásra Frithghnímh Mhear in aghaidh calaois CBL
Croatian
Izmjena Direktive 2006/112/EZ u pogledu produljenja 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 2006/112/EK irányelvnek a bizonyos csalásra alkalmas termékek értékesítése és szolgáltatások nyújtása esetén alkalmazott válaszható fordított adózás, valamint a héacsalás elleni gyorsreagálási mechanizmus alkalmazási időszakának meghosszabbítása tekintetében történő módosítása
Italian
Modifica della direttiva 2006/112/CE per quanto riguarda la proroga del 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
Direktyvos 2006/112/EB dalinis keitimas dėl neprivalomo atvirkštinio apmokestinimo mechanizmo, taikomo tam tikroms prekėms ir paslaugoms, kurias tiekiant ar teikiant gali būti sukčiaujama, ir kovos su sukčiavimu pridėtinės vertės mokesčiu Greitojo reagavimo mechanizmo taikymo laikotarpio pratęsimo
Latvian
Grozījumu izdarīšana Direktīvā 2006/112/EK attiecībā uz fakultatīvas apgrieztās maksāšanas sistēmas piemērošanas perioda pagarināšanu noteiktām preču piegādēm un pakalpojumu sniegšanai, kam ir paaugstināts krāpšanas risks, un attiecībā uz ātrās reaģēšanas mehānisma cīņai pret krāpšanu PVN jomā piemērošanas perioda pagarināšanu
Maltese
Emenda tad-Direttiva 2006/112/KE rigward l-estensjoni tal-perjodu ta' applikazzjoni tal-mekkaniżmu tar-reverse charge fakultattiv fir-rigward ta' provvisti ta' ċerti oġġetti u servizzi suxxettibbli għall-frodi u tal-Mekkaniżmu ta' Reazzjoni Rapida kontra l-frodi tal-VAT
Dutch
Wijziging van Richtlijn 2006/112/EG betreffende de verlenging van de toepassingsperiode van de facultatieve verleggingsregeling voor leveringen van bepaalde fraudegevoelige goederen en diensten en van het snellereactiemechanisme tegen btw-fraude
Polish
Zmiana dyrektywy 2006/112/WE w odniesieniu do przedłużenia 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
Alteração da Diretiva 2006/112/CE no respeitante à prorrogação do 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
Modificarea Directivei 2006/112/CE în ceea ce privește prelungirea perioadei de aplicare a mecanismului opțional de taxare inversă în legătură cu livrările de anumite bunuri și prestările de anumite servicii care prezintă risc de fraudă și a mecanismului de reacție rapidă împotriva fraudei în domeniul TVA
Slovak
Zmena smernice 2006/112/ES, pokiaľ ide o predĺženie obdobia uplatňovania voliteľného mechanizmu prenesenia daňovej povinnosti v súvislosti s dodaním určitého tovaru a poskytovaním určitých služieb, ktoré sú náchylné na podvody, a mechanizmu rýchlej reakcie proti podvodom v oblasti DPH
Slovenian
Sprememba Direktive 2006/112/ES glede podaljšanja 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
Ändring av direktiv 2006/112/EG vad avser förlängningen av tillämpningsperioden för det frivilliga förfarandet för omvänd betalningsskyldighet på leveranser av vissa varor och tillhandahållande av tjänster som är känsliga för bedrägerier och mekanismen för snabba insatser mot mervärdesskattebedrägeri
Records
Official bill 2022/0027(CNS) from European Union at European Parliament. Dated 7 March 2022. Status: PLENARY_VOTE.
Timeline
7 March 2022
referral
Source: REFERRAL
7 March 2022
Introduced
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
Source: CNS
3 May 2022
Plenary vote
Source: PLENARY_VOTE
3 May 2022
plenary decision
Source: PLENARY_DECISION
8 June 2022
publication official journal
Source: PUBLICATION_OFFICIAL_JOURNAL
Votes
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Documents
120 official files
MIETINTÖ ehdotuksesta neuvoston direktiiviksi direktiivin 2006/112/EY muuttamisesta tiettyjen tavaroiden ja palvelujen petosalttiita luovutuksia ja suorituksia koskevan valinnaisen käännetyn verovelvollisuuden mekanismin ja arvonlisäveropetosten torjunnassa käytettävän nopean reagoinnin mekanismin soveltamisajan jatkamisen osalta
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi direktiivin 2006/112/EY muuttamisesta tiettyjen tavaroiden ja palvelujen petosalttiita luovutuksia ja suorituksia koskevan valinnaisen käännetyn verovelvollisuuden mekanismin ja arvonlisäveropetosten torjunnassa käytettävän nopean reagoinnin mekanismin soveltamisajan jatkamisen osalta
REPORT_PLENARY · FI · 28 April 2022
MIETINTÖ ehdotuksesta neuvoston direktiiviksi direktiivin 2006/112/EY muuttamisesta tiettyjen tavaroiden ja palvelujen petosalttiita luovutuksia ja suorituksia koskevan valinnaisen käännetyn verovelvollisuuden mekanismin ja arvonlisäveropetosten torjunnassa käytettävän nopean reagoinnin mekanismin soveltamisajan jatkamisen osalta
REPORT_PLENARY · FI · 28 April 2022
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JELENTÉS a 2006/112/EK irányelvnek a bizonyos csalásra alkalmas termékek értékesítése és szolgáltatások nyújtása esetén alkalmazott választható fordított adózás, valamint a héacsalás elleni gyorsreagálási mechanizmus alkalmazási időszakának meghosszabbítása tekintetében történő módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 28 April 2022
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JELENTÉS a 2006/112/EK irányelvnek a bizonyos csalásra alkalmas termékek értékesítése és szolgáltatások nyújtása esetén alkalmazott választható fordított adózás, valamint a héacsalás elleni gyorsreagálási mechanizmus alkalmazási időszakának meghosszabbítása tekintetében történő módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 28 April 2022
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RAPPORT sur la proposition de directive du Conseil modifiant la directive 2006/112/CE en ce qui concerne la prolongation de la période d’application du mécanisme d’autoliquidation facultatif 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
REPORT_PLENARY · FR · 28 April 2022
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RAPPORT sur la proposition de directive du Conseil modifiant la directive 2006/112/CE en ce qui concerne la prolongation de la période d’application du mécanisme d’autoliquidation facultatif 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
REPORT_PLENARY · FR · 28 April 2022
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RAPPORT dwar il-proposta għal direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE rigward l-estensjoni tal-perjodu ta' applikazzjoni tal-mekkaniżmu tar-reverse charge fakultattiv fir-rigward ta' provvisti ta' ċerti oġġetti u servizzi suxxettibbli għall-frodi u tal-Mekkaniżmu ta' Reazzjoni Rapida kontra l-frodi tal-VAT
REPORT_PLENARY · MT · 28 April 2022
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RAPPORT dwar il-proposta għal direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE rigward l-estensjoni tal-perjodu ta' applikazzjoni tal-mekkaniżmu tar-reverse charge fakultattiv fir-rigward ta' provvisti ta' ċerti oġġetti u servizzi suxxettibbli għall-frodi u tal-Mekkaniżmu ta' Reazzjoni Rapida kontra l-frodi tal-VAT
REPORT_PLENARY · MT · 28 April 2022
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TUARASCÁIL ar an togra le haghaidh Treoir ón gComhairle lena leasaítear Treoir 2006/112/CE a mhéid a bhaineann le síneadh a chur le tréimhse cur i bhfeidhm an tsásra aistrithe táillí roghnaigh i ndáil le soláthairtí earraí agus seirbhísí áirithe atá soghabhálach do chalaois agus le tréimhse cur i bhfeidhm an tSásra Frithghnímh Mhear in aghaidh na calaoise CBL
REPORT_PLENARY · GA · 28 April 2022
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TUARASCÁIL ar an togra le haghaidh Treoir ón gComhairle lena leasaítear Treoir 2006/112/CE a mhéid a bhaineann le síneadh a chur le tréimhse cur i bhfeidhm an tsásra aistrithe táillí roghnaigh i ndáil le soláthairtí earraí agus seirbhísí áirithe atá soghabhálach do chalaois agus le tréimhse cur i bhfeidhm an tSásra Frithghnímh Mhear in aghaidh na calaoise CBL
REPORT_PLENARY · GA · 28 April 2022
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RELATÓRIO sobre a proposta de diretiva do Conselho que altera a Diretiva 2006/112/CE no respeitante à prorrogação do 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
REPORT_PLENARY · PT · 28 April 2022
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RELATÓRIO sobre a proposta de diretiva do Conselho que altera a Diretiva 2006/112/CE no respeitante à prorrogação do 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
REPORT_PLENARY · PT · 28 April 2022
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SPRÁVA o návrhu smernice Rady, ktorou sa mení smernica 2006/112/ES, pokiaľ ide o predĺženie obdobia uplatňovania voliteľného mechanizmu prenesenia daňovej povinnosti v súvislosti s dodaním určitého tovaru a poskytovaním určitých služieb, ktoré sú náchylné na podvody, a mechanizmu rýchlej reakcie proti podvodom v oblasti DPH
REPORT_PLENARY · SK · 27 April 2022
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SPRÁVA o návrhu smernice Rady, ktorou sa mení smernica 2006/112/ES, pokiaľ ide o predĺženie obdobia uplatňovania voliteľného mechanizmu prenesenia daňovej povinnosti v súvislosti s dodaním určitého tovaru a poskytovaním určitých služieb, ktoré sú náchylné na podvody, a mechanizmu rýchlej reakcie proti podvodom v oblasti DPH
REPORT_PLENARY · SK · 27 April 2022
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για την τροποποίηση της οδηγίας 2006/112/ΕΚ όσον αφορά την παράταση της περιόδου 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
REPORT_PLENARY · EL · 27 April 2022
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για την τροποποίηση της οδηγίας 2006/112/ΕΚ όσον αφορά την παράταση της περιόδου 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
REPORT_PLENARY · EL · 27 April 2022
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VERSLAG over het voorstel voor een richtlijn van de Raad tot wijziging van Richtlijn 2006/112/EG betreffende de verlenging van de toepassingsperiode van de facultatieve verleggingsregeling voor leveringen van bepaalde fraudegevoelige goederen en diensten en van het snellereactiemechanisme tegen btw-fraude
REPORT_PLENARY · NL · 27 April 2022
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VERSLAG over het voorstel voor een richtlijn van de Raad tot wijziging van Richtlijn 2006/112/EG betreffende de verlenging van de toepassingsperiode van de facultatieve verleggingsregeling voor leveringen van bepaalde fraudegevoelige goederen en diensten en van het snellereactiemechanisme tegen btw-fraude
REPORT_PLENARY · NL · 27 April 2022
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RELAZIONE sulla proposta di direttiva del Consiglio recante modifica della direttiva 2006/112/CE per quanto riguarda la proroga del 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
REPORT_PLENARY · IT · 27 April 2022
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RELAZIONE sulla proposta di direttiva del Consiglio recante modifica della direttiva 2006/112/CE per quanto riguarda la proroga del 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
REPORT_PLENARY · IT · 27 April 2022
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- Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2022%2F0027(CNS)
- Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2022-0027
- eu · 2022-0027 · source updated 8 June 2022