Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision 2013/676/EU as regards an extension of the authorisation for Romania to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax.
Pursuant to Article 395(1) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (‘the VAT Directive’), the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures for derogation from the provisions of that Directive, in order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance.
By letter registered with the Commission on 8 April 2022, the Republic of Romania (hereinafter Romania) requested the authorisation to continue to apply a measure derogating from Article 193 of the VAT Directive, which determines the person liable for the payment of VAT. By letter registered on the 28 June 2022 the Commission requested additional information concerning the request from Romania, which provided its reply by letter registered on 22 August 2022.
In accordance with Article 395(2) of the VAT Directive, the Commission informed all Member States, except Spain, on 1 September 2022 and Spain on 2 September 2022, of the request made by Romania. By letter dated 5 September 2022, the Commission notified Romania that it had all the information necessary to consider the request.
Source data.consolium.europa.eu
