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Directive (EU) 2022/890 · CELEX 32022L0890 · Taxation

Council Directive (EU) 2022/890 of 3 June 2022 amending Directive 2006/112/EC as regards the extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud

Adopted
03.06.2022
In force since
11.06.2022
Transposition by country
3 / 27

EUR-Lex ↗ National measures in EUR-Lex ↗

Transposition by country

  1. BE Belgium no measures notified
  2. AT Austria no measures notified
  3. BG Bulgaria no measures notified
  4. HR Croatia no measures notified
  5. CY Cyprus no measures notified
  6. CZ Czechia no measures notified
  7. DK Denmark no measures notified
  8. EE Estonia no measures notified
  9. FI Finland no measures notified
  10. FR France 1 national measures · 2022
    • 06.05.2022 · Article 283 du CGI · Journal Officiel de la République Française (JORF)

      Article 283 du Code général des impôts tel que modifié par l'article 1 du décret n° 2022-782 du 4 mai 2022 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code (NOR : ECOE2207364D) publié au JORF n°0105 du 6 mai 2022

  11. DE Germany no measures notified
  12. EL Greece no measures notified
  13. HU Hungary no measures notified
  14. IE Ireland no measures notified
  15. IT Italy no measures notified
  16. LV Latvia no measures notified
  17. LT Lithuania 1 national measures · 2022
    • 29.06.2022 · 677/2022 · Teisės aktų registras

      Lietuvos Respublikos Vyriausybės 2022 m. birželio 29 d. nutarimas Nr. 677 "Dėl Lietuvos Respublikos Vyriausybės 2002 m. birželio 13 d. nutarimo Nr. 900 „Dėl priemonių mokestinių prievolių įvykdymui užtikrinti“ pakeitimo"

  18. LU Luxembourg no measures notified
  19. MT Malta no measures notified
  20. NL Netherlands no measures notified
  21. PL Poland no measures notified
  22. PT Portugal no measures notified
  23. RO Romania no measures notified
  24. SK Slovakia no measures notified
  25. SI Slovenia no measures notified
  26. ES Spain 1 national measures · 1992
    • 29.12.1992 · 37/1992 · Boletín Oficial del Estado ( B.O.E )

      Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido.

  27. SE Sweden no measures notified

A directive binds the states to achieve a result by the deadline. Where the deadline has passed without transposition, individuals can as a rule rely on clear and unconditional provisions against the state (direct effect). The data are the measures notified by the states, not an assessment of completeness.