VATupdate

European Commission proposal authorizing Czech Republic to apply generalized reverse charge mechanism

On 21 June 2019, the European Commission published a proposal for a Council Implementing Decision authorizing the Czech Republic to apply the generalized reverse charge mechanism derogating from article 193 of the EU VAT Directive (2006/112).

The derogation, if adopted, will be applicable between 1 January 2020 and 30 June 2022.

Source European Commission

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