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Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards a quick reaction mechanism against VAT fraud


The purpose of this proposal is therefore to foresee a procedure in the VAT Directive which, in very specific situations, would provide a legal base for Member States to take immediate measures. This would be called the Quick Reaction Mechanism (hereafter 'QRM'). The purpose of the QRM is not to replace the current derogation system. Its scope is therefore limited to massive and sudden fraud situations in (a) specific economic sector(s) in a particular Member State that cannot be stopped via traditional control and enforcement means and which would lead to irreparable losses.


Commission Status

31/07/2012 Proposal Adopted by European Commission
Next Action: A copy of the proposal will be sent to the European Parliament and Council

EU Parliament Status

31/07/2012 Received from Commission
Next Action: Will be allocated to relevant Parliamentary Committee(s)

Council Status

31/07/2012 Received from Commission
Next Action: It will be allocated to a committee for discussion

Additional Comments


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