What changed, Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

− Furthermore, where the taxable transaction is carried out by a taxable person who is not established in the Member State in which the VAT is due and no legal instrument exists, with the country in which that taxable person is established or has his seat, relating to mutual assistance similar in scop…
− (a) by means of an advanced electronic signature within the meaning of point (2) of Article 2 of Directive 1999/93/EC of the European Parliament and of the Council of 13 December 1999 on a Community framework for electronic signatures (12);
− (b) by means of electronic data interchange (EDI), as defined in Article 2 of Commission Recommendation 1994/820/EC of 19 October 1994 relating to the legal aspects of electronic data interchange (13), if the agreement relating to the exchange provides for the use of procedures guaranteeing the auth…
− 1. Member States which have exercised the option under Article 14 of Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax (14) of introducing exe…
− 2. Member States may accept equivalent obligations under measures adopted pursuant to other Community legislation, such as Directive 2005/60/EC of the European Parliament and of the Council of 26 October 2005 on the prevention of the use of the financial system for the purpose of money laundering an…
− (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2006/98/EC (OJ L 363, 20.12.2006, p. 129).
− (2) OJ 71, 14.4.1967, p. 1301. Directive as last amended by Directive 77/388/EEC.
− (10) Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (OJ L 73, 19.3.1976, p. 18.). Directive as last amended by the Act of Accession of 2003.
− (11) Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax (OJ L 264, 15.10.2003, p. 1.). Regulation amended by Regulation (EC) No 885/2004 (OJ L 168, 1.5.2004, p. 1.).
− (12) OJ L 13, 19.1.2000, p. 12.
− (13) OJ L 338, 28.12.1994, p. 98.
− (14) OJ 71, 14.4.1967, p. 1303/67. Directive repealed by Directive 77/388/EEC.
− (15) OJ L 309, 25.11.2005, p. 15.
+ ### Article 199a
+ 1. Member States may, until 30 June 2015 and for a minimum period of two years, provide that the person liable for payment of VAT is the taxable person to whom any of the following supplies are made:
+ (a) the transfer of allowances to emit greenhouse gases as defined in Article 3 of Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community (10), transferable in accordance with Arti…
+ (b) the transfer of other units that may be used by operators for compliance with the same Directive.
+ 2. Member States shall inform the Commission of the application of the mechanism provided for in paragraph 1 on the introduction of any such mechanism and shall provide the following information to the Commission:
+ (a) a statement on the scope of the measure applying the mechanism and a detailed description of accompanying measures, including any reporting obligations on taxable persons and any control measures;
+ (b) evaluation criteria to enable comparison between fraudulent activities in relation to the services listed in paragraph 1 before and after the application of the mechanism, fraudulent activities in relation to other services before and after the application of the mechanism, and any increase in o…
+ (c) the date of commencement and the period to be covered by the measure applying the mechanism.
+ 3. Member States applying the mechanism provided for in paragraph 1 shall, on the basis of the evaluation criteria provided for under paragraph 2(b), submit a report to the Commission no later than 30 June 2014. The report shall clearly indicate the information to be treated as confidential and the …
+ The report shall provide a detailed assessment of the measure’s overall effectiveness and efficiency, in particular as regards:
+ (a) the impact on fraudulent activities in relation to supplies of services covered by the measure;
+ (b) the possible shift of fraudulent activities to goods or other services;
+ (c) the compliance costs for taxable persons resulting from the measure.
+ 4. Each Member State that has detected, as from the entry into force of this Article, a shift in trends of fraudulent activities in its territory in relation to the services listed in paragraph 1, shall submit a report to the Commission in that respect no later than 30 June 2014.
+ Furthermore, where the taxable transaction is carried out by a taxable person who is not established in the Member State in which the VAT is due and no legal instrument exists, with the country in which that taxable person is established or has his seat, relating to mutual assistance similar in scop…
+ (a) by means of an advanced electronic signature within the meaning of point (2) of Article 2 of Directive 1999/93/EC of the European Parliament and of the Council of 13 December 1999 on a Community framework for electronic signatures (13);
+ (b) by means of electronic data interchange (EDI), as defined in Article 2 of Commission Recommendation 1994/820/EC of 19 October 1994 relating to the legal aspects of electronic data interchange (14), if the agreement relating to the exchange provides for the use of procedures guaranteeing the auth…
+ 1. Member States which have exercised the option under Article 14 of Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax (15) of introducing exe…
+ 2. Member States may accept equivalent obligations under measures adopted pursuant to other Community legislation, such as Directive 2005/60/EC of the European Parliament and of the Council of 26 October 2005 on the prevention of the use of the financial system for the purpose of money laundering an…
+ (1) ►C1 OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2006/98/EC (OJ L 363, 20.12.2006, p. 129).** ◄ **
+ (2) ►C1 OJ 71, 14.4.1967, p. 1301. Directive as last amended by Directive 77/388/EEC.** ◄ **
+ (10) OJ L 275, 25.10.2003, p. 32.
+ (11) Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (OJ L 73, 19.3.1976, p. 18.). Directive as last amended by the Act of Accession of 2003.
+ (12) Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax (OJ L 264, 15.10.2003, p. 1.). Regulation amended by Regulation (EC) No 885/2004 (OJ L 168, 1.5.2004, p. 1.).
+ (13) OJ L 13, 19.1.2000, p. 12.
+ (14) OJ L 338, 28.12.1994, p. 98.
+ (15) OJ 71, 14.4.1967, p. 1303/67. Directive repealed by Directive 77/388/EEC.
+ (16) OJ L 309, 25.11.2005, p. 15.