In the view of the German government, a general reverse charge procedure can in principle be an effective means of combating VAT fraud in the EU. It made this clear in an answer (19/18448 ) to a minor question by the FDP Group (19/17941 ). In the preliminary remark to the minor question, the reverse charge procedure is described as a solution in which the tax liability is reversed. This means that it is not the supplier of a service, but the recipient of the service, who must pay the VAT. According to the Federal Government, the right to take the initiative for a change in the current legal framework for VAT lies solely with the European Commission. Should the European Commission make use of its right of initiative in the future, the Federal Government will examine the relevant proposals, the answer goes on to say. (German Bundestag, hib message no. 442/2020 of 30.4.2020)
Source: steuerberater-berning.de
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