Discussion on the Explanatory Notes on the Quick Fixes.
Amongst other on call-off stock … ‘‘It was questioned whether businesses could be ‘forced’ into the simplification by considering that, since the necessary information was somewhere in the accounting, the register (as a substantive condition) had been filled in; it was reported that this was the practice in one Member State. The Commission services responded negatively towards this question and reiterated that the global behaviour of the taxable person should normally show whether or not he was making use of the simplification.”‘
Source Circabc
