Academic Scientific JournalsFinal Regime of the Value Added Tax in the European Union and the Slovak Republic
Keywords:
final regime, value added tax, proposal, directive, reverse charge, fraudAbstract
In this article we introduce and analyse the main legal actions regarding the value added tax final regime legislation and we try to detect the most important measures to fight against tax frauds. The article tries to identify the individual actions that have already entered into force within the European Union countries (the Slovak Republic including) and actions which are in legislative procedure at this moment.
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References
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Legal Acts
Act of 1 December 2009 on Tax Procedural Code as amended (No. 563/2009 Coll.)
Act of 6 April 2004 on value added tax as amended (No. 222/2004 Coll.)
Council Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union's financial interests by means of criminal law
Council Directive (EU) 2017/2455 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Council Directive (EU) 2018/1695 of 6 November 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud
Council Directive (EU) 2018/1910 of 4 December 2018 amending Directive 2006/112/EC as regards the harmonisation and simplification of certain rules in the value added tax system for the taxation of trade between member states
Council Directive (EU) 2019/1995 of 21 November 2019 amending Directive 2006/112/EC as regards provisions relating to distance sales of goods and certain domestic supplies of goods
Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office Council Regulation (EU) 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax
Council Regulation (EU) 904/2010 as regards measures to strengthen administrative cooperation in the field of value added tax Court Rulings European Court of Justice [Judgment of 6 April 2006, Emag Handel, C-245/04, ECLI:EU:C:2006:232].
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European court of auditors: does the control of customs procedure 42 prevent and detect vat evasion? Available at: https://www.eca.europa.eu/Lists/News/NEWS1112_13/NEWS1112_13_EN.PDF, accessed: 18th January 2021.
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Delivering a Europe that protects, empowers and defends Available at: https://eur-lex.europa.eu/legalcontent/EN/TXT/HTML/?uri=CELEX:52016DC0710&from=SK, accessed:18th January 2020.
European Union: Communication from the Commission to the European parliament, the Council and the European economic and social committee On the follow-up to the Action Plan on VAT towards a single EU VAT area - Time to act COM/2017/0566 final Available at: https://eur-lex.europa.eu/legalcontent/en/TXT/?uri=CELEX%3A52017DC0566, accessed:18th December 2020.
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European Union: Commission Staff Working Document executive Summary Of The Impact Assessment. Accompanying the document. Proposal for a Council Directive amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States Available at: https://eur-lex.europa.eu/legalcontent/EN/TXT/HTML/?uri=CELEX:52017SC0326&from=SK, accessed:18th January 2021.
European Union: Council conclusions of 8 November 2016 on Improvements to the current EU VAT rules for cross-border transactions Available at: http://data.consilium.europa.eu/doc/document/ST-14257-2016-INIT/en/pdf, accessed: 19th January 2021.
European Union: Modernising VAT for cross-border e-commerce Available at: https://ec.europa.eu/taxation_customs/business/vat/modernising-vat-crossborder-ecommerce_en accessed: 17th January 2021.
European Union: Proposal for a Council Directive amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States Available at: https://eur-lex.europa.eu/legalcontent/EN/TXT/HTML/?uri=CELEX:52017PC0569&from=SK, accessed: 12th January 2021.
European Union: Proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards the certified taxable person Available at: https://eur-lex.europa.eu/legalcontent/EN/TXT/HTML/?uri=CELEX:52017PC0567&from=SK, accessed: 11 January 2021.
European Union: Proposal for a Council Directive amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States Available at: https://eur-lex.europa.eu/legalcontent/SK/TXT/?uri=CELEX%3A52017PC0569, accessed: 20 January 2021.
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Internet Resources
Pierre Moscovici: Commissioner for Economic and Financial Affairs, Taxation and Customs Available at: https://ec.europa.eu/commission/presscorner/detail/en/IP_17_4946, accessed: 17th February 2021.
European Commission: Fair Taxation: Commission proposes new tools to combat VAT fraud Available at: https://ec.europa.eu/commission/presscorner/detail/en/IP_17_4946, accessed: 1st February 2021.
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