Germany European Commission Proposes to Authorize Germany to Apply Reverse Charge Mechanism to Trading of Emission Allowances 05 August 202163 views1 min read Source: Proposal for a COUNCIL IMPLEMENTING DECISION authorising Germany to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of VAT IBFD (subscription needed) Fraud / Tax evasion Liability (reverse charge/withholding) Distance Sales: OSS procedure and still compulsory registration in other EU Member States? Federal Ministry of Finance on the taxation of supervisory board members