Communication in accordance with Article 395 of Council Directive 2006/112/EC

In accordance with Article 395 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (the VAT Directive) the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures for derogation from that Directive in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance. As this procedure provides for derogations from the general principles of VAT, in accordance with the consistent rulings from the Court of Justice of the European Union, such derogations should be limited in scope and proportionate.

By letter registered with the Commission on 1 March 2013, Germany requests to be authorised to continue to apply the reverse charge mechanism in relation to mobile phones and integrated circuit devices for which it previously had obtained a derogation in November 2010.

In accordance with Article 395(2) of that Directive, the Commission informed the other Member States by letter dated 25 April 2013 of the request made by Germany. By letter dated 26 April 2013, the Commission notified Germany that it had all the information it considered necessary for appraisal of the request.

EUR-Lex: COM(2013)283: Follow the progress of this communication through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2013:283:FIN

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