Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision (EU) 2021/1778 as regards an extension of the authorisation for Germany to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax
Germany requested authorization to continue applying a special measure for the person liable for payment of VAT in the case of transfer of emission allowances traded under the Fuel Emission Allowance Trading Act. The Commission informed other Member States of the request and notified Germany that it had all the necessary information for appraisal.
Source eur-lex.europa.eu
Article 193 of the EU VAT Directive 2006/112/EC
Article 193
VAT shall be payable by any taxable person carrying out a taxable supply of goods or services, except where it is payable by another person in the cases referred to in Articles 194 to 199b and Article 202.
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