欧盟Eurlex法规详细信息

(1)

Council Decision 2006/42/EC (2) authorised Latvia to apply a special measure derogating from Article 21(1), point (a), of Directive 77/388/EEC (3), to designate the recipient as the person liable to pay value added tax (VAT) on the supply of timber or on the provision of related services until 31 December 2009. By Council Implementing Decision 2009/1008/EU (4) Latvia was, by way of derogation from Article 193 of Directive 2006/112/EC, authorised to continue to designate the recipient of timber or related services as the person liable to pay VAT in the case of timber transactions until 31 December 2012 (‘the special measure’). Following successive extensions, that authorisation is due to expire on 31 December 2021 (5).

(2)

By letter registered with the Commission on 4 April 2021, Latvia requested the authorisation to continue to apply the special measure. Along with that letter, Latvia submitted a report on the application of that special measure.

(3)

In accordance with Article 395(2), second subparagraph, of Directive 2006/112/EC, the Commission informed the other Member States by letters dated 9 August 2021, and Spain by letter dated 10 August 2021, of the request made by Latvia. By letter dated 10 August 2021, the Commission notified Latvia that it had all the information necessary for the appraisal of the request.

(4)

According to Latvia, the timber market, which is one of the most important sectors of its economy, is particularly sensitive to VAT fraud, because it is dominated by a great number of small local operators and individual suppliers. The nature of the market and of businesses involved has generated VAT fraud, which the Latvian tax authorities have found difficult to control. In order to combat that abuse, the Latvian tax authorities have introduced the reverse charge mechanism for the payment of VAT in timber transactions, which has proven to be very effective and has decreased fraud in that market significantly, according to the report submitted by Latvia.

(5)

Special measures for derogation are in general granted for a limited period of time to allow an assessment whether the special measure is appropriate and effective. Special measures for derogation grant Member States time to introduce other conventional measures at national level to monitor the movement of materials, the payment of VAT, and the compliance of taxable persons, which conventional measures should tackle the respective problem until the expiry of the special measure, thus making an extension of the special measure redundant. A derogation allowing making use of the reverse charge procedure is granted only exceptionally for specific fraudulent areas and constitutes a means of last resort. Therefore, before the expiry of the extension of the special measure under this Implementing Decision, Latvia should implement other conventional measures to fight and prevent VAT fraud in the timber market so that another extension of the special measure would no longer be needed.

(6)

Latvia should therefore be authorised to apply the special measure only until 31 December 2024.

(7)

In order to avoid disruptive effects, Latvia should be allowed to apply the special measure without interruption. The authorisation requested should therefore be granted with effect from 1 January 2022, in order to follow seamlessly on from the prior arrangements under Implementing Decision 2009/1008/EU.

(8)

The special measure will have no adverse impact on the Union’s own resources accruing from VAT.

(9)

Implementing Decision 2009/1008/EU should therefore be amended accordingly,