Council of the European Union 6 November 2018, Council Directive (EU) 2018/1695 of 6 November 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud

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European Union · · · Cited by 40 · 06-11-2018

12.11.2018

Official Journal of the European Union

L 282/5

COUNCIL DIRECTIVE (EU) 2018/1695

of 6 November 2018

amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism

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