European Commission 8 March 2018, REPORT FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT on the effects of Articles 199a and 199b of Council Directive 2006/112/EC on combatting fraud

EUROPEAN COMMISSION Brussels, 8.3.2018 COM(2018) 118 final REPORT FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT on the effects of Articles 199a and 199b of Council Directive 2006/112/EC on combatting fraud 1BACKGROUND Article 199a (1) of Directive 2006/112/EC ('VAT Directive') allows Member States to provide that the person liable for payment of VAT on supplies listed in this