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18.12.2013 |
EN |
Official Journal of the European Union |
L 341/68 |
COMMISSION IMPLEMENTING DECISION
of 11 December 2013
refusing the request by Hungary to introduce a Quick Reaction Mechanism special measure derogating from Article 193 of Council Directive 2006/112/EC on the common system of value added tax
(notified under document C(2013) 9007)
(Only the Hungarian text is authentic)
(2013/769/EU)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 199b thereof,
Whereas:
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(1) |
By notification registered at the Commission on 27 November 2013, Hungary requested authorisation to introduce a Quick Reaction Mechanism special measure derogating from Article 193 of Directive 2006/112/EC. |
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(2) |
According to that notification, it has come to the attention of the national authorities that a number of traders have engaged in tax evasion by not paying VAT to the competent tax authorities. |
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(3) |
The requested measure consists in designating the taxable person to whom goods, in this case sugar, are supplied as liable for the payment of VAT instead of the supplier. |
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(4) |
On 4 December 2013, the Commission notified the Member States that it had all the information necessary to appraise the request. |
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(5) |
On the basis of detailed fraud figures in this sector provided by Hungary, it clearly appears that fraud in the sector was already of a substantive nature in 2011 and 2012. |
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(6) |
Therefore, it has been established that the fraud identified is not of a sudden nature within the meaning of Article 199b of Directive 2006/112/EC. |
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(7) |
The requested derogation should therefore not be granted, |
HAS ADOPTED THIS DECISION:
Article 1
Hungary may not introduce the requested Quick Reaction Mechanism special measure derogating from Article 193 of Directive 2006/112/EC.
Article 2
This Decision is addressed to Hungary.
Done at Brussels, 11 December 2013.
For the Commission
Algirdas ŠEMETA
Member of the Commission