Commiission from the European Commission to the Council
The purpose of the derogation requested by Italy is to place that liability on the taxable person to whom the supplies are made (the so-called reverse charge mechanism), in the case of all contracts that involve atypical supply of staff, meaning the provision of services carried out by means of procurement contracts, sub-contracting, entrustment to consortia or other associated companies, characterized by a predominant use of labour at the customer’s business premises, with the use of capital goods owned by the customer, or in any case attributable to him. The aim of the requested derogation is the fight against fraud.
The Commission objects to the request made by Italy.
Source: europa.eu
