2026/0292(CNS)
VAT fraud: extension of the application period of the optional reverse charge mechanism and Quick Reaction Mechanism
Basic information
2026/0292(CNS)
CNS - Consultation procedure
Directive
Subject
2.70.02 Indirect taxation, VAT, excise duties
7.30.30.06 Action to combat economic fraud and corruption
8.50.01 Implementation of EU law
8.70.04 Protecting financial interests of the EU against fraud
Status
Preparatory phase in Parliament
Key players
-
European Parliament
Committee responsible Rapporteur Appointed Pending final decision on the referral
Key events
| Date | Event | Reference | Summary |
|---|---|---|---|
| 01/10/2026 | Preparatory document | COM(2026)0515 |
Technical information
| Procedure reference | 2026/0292(CNS) |
|---|---|
| Procedure type | CNS - Consultation procedure |
| Procedure subtype | Legislation |
| Legislative instrument | Directive |
| Stage reached in procedure | Preparatory phase in Parliament |
Documentation gateway
-
Document type Reference Date Summary Preparatory document COM(2026)0515 01/10/2026
Additional information
| Source | Document | Date |
|---|---|---|
| European Commission | EUR-Lex |