Proposal for a Council Decision authorising Hungary to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

Pursuant to Article 395 of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ("VAT Directive"), the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures for derogation from the provisions of that Directive, in order to simplify the procedure for collecting value added tax (VAT) or to prevent certain forms of tax evasion or avoidance.

By letter registered with the Commission on 3 February 2012, Hungary requested, for a period of 2 years, to be authorised to introduce a measure derogating from Article 193 of the VAT Directive in order to designate the taxable recipient of supplies of wheat and meslin, rye, barley, oats, maize, triticale, soya beans, rape or colza seeds and sunflower seeds as the person liable to pay VAT to the tax authorities instead of the supplier (the so-called 'reverse charge').

• Primary Source

EUR-Lex: COM(2012)356: Follow the progress of this document through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2012:356:FIN

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