European Commission and Directorate-General for Taxation and Customs Union 21 December 2016, COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Generalised reverse charge mechanism Accompanying the document Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards the temporary application of the generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold
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European Union · · · Cited by 7 · 21-12-2016
EUROPEAN COMMISSION Brussels, 21.12.2016 SWD(2016) 457 final COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Generalised reverse charge mechanism Accompanying the document Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards the temporary application of the generalised reverse charge mechanism in relation to supplies of goods and
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