18.01.2018
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European Commission objects to Latvia’s request for reverse charge VAT (2/3/18)

Tax VAT
Under article 395 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Latvia requested that the Council, acting on the Commission’s proposal, should permit Latvia, in derogation from article 193 of the directive, to apply reverse-charge VAT on domestic supplies of consumer electronics and household electrical appliances. On 12 January 2018 the Commission refused to give Latvia such a derogation.

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