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02 Oct

VAT fraud: European Council agrees to allow generalised, temporary reversal of liability

On 2 October, the Council agreed a proposal that will allow temporary derogations from normal VAT rules in order to better prevent VAT fraud. The proposed directive will allow member states that are most severely affected by VAT fraud to temporarily apply a generalised reversal of VAT liability. This so-called generalised ‘reverse charge’ mechanism involves […]


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