rec_4

Council Directive (EU) 2022/890 of 3 June 2022 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 · European Union

(4) In its report of 8 March 2018 on the effects of Articles 199a and 199b of Directive 2006/112/EC on combatting fraud, the Commission indicates that Member States and stakeholders generally considered the RCM as an effective, temporary tool in fighting VAT fraud. Furthermore, Member States considered the QRM as a useful tool and a precautionary measure against exceptional cases of VAT fraud. Since then, the legal conditions or practicalities for the application of the RCM within the EU VAT system have not been altered. Also, Directive 2006/112/EC has not significantly been amended in order to tackle the issue of MTIC fraud in a more structural manner. It is therefore reasonable to assume that the findings and considerations in the report are still largely valid.

← rec_3 · All articles · rec_5 →

Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.