European Commission 21 December 2016, Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold

EUROPEAN COMMISSION Brussels, 21.12.2016 COM(2016) 811 final 2016/0406(CNS) Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold {SWD(2016) 457 final} {SWD(2016) 458 final} EXPLANATORY MEMORANDUM 1.