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Prolongation of the optional reverse charge mechanism and the Quick Reaction Mechanism

Customs, Taxation

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Public consultation

ID: 13383

Lobbying Activity

5 responses

Consultation response

Europex - Association of European Energy Exchanges, 5 Apr 2022

Europex explicitly welcomes and fully supports the Commission’s legislative proposal to extend the derogation in Article 199a of the VAT Directive allowing Member States to apply the domestic reverse charge mechanism (DRCM) to transactions in electricity, gas, emission allowances and Guarantees of…

Consultation response

Deutscher Steuerberaterverband e.V., 5 Apr 2022

Der Deutsche Steuerberaterverband e.V. (DStV) repräsentiert rund 36.500 Berufsangehörige und damit über 60% der selbstständig in eigener Kanzlei tätigen Steuerberater, Steuerbevollmächtigten, Wirtschaftsprüfer, vereidigte Buchprüfer und Berufsgesellschaften in Deutschland. Der DStV vertritt ihre…

Consultation response

European Association of Central Counterparty Clearing Houses, 7 Apr 2022

The European Association of CCP Clearing Houses (EACH) very much supports the European Commission’s proposal regarding the possibility for Member States to apply the reverse charge mechanism to combat existing fraud in supplies of goods and services include. As the operators of clearing houses…

Consultation response

Association of Issuing Bodies, 25 Mar 2022

AIB applauds the foreseen extension of the derogation from 199(a) regarding supplies of gas and electricity certificates. Where Member States have implemented this, it has proven to be an effective tool in the prevention of MTIC fraud regarding guarantees of origin (GOs). We propose to extend the…

Consultation response

Summitto, 7 Apr 2022

Summitto welcomes the opportunity provided by the European Commission to give input on the possible extension of the ‘optional reverse charge’ and ‘quick reaction’ mechanisms. As is stated by the European Commission (the Commission) in the “proposal for a Directive”, the extension of the optional…