Common system of value added tax (VAT): temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold

This dossier concerns a temporary generalised reverse charge mechanism (GRCM) within the common VAT system, applied to supplies above a certain threshold. Amendments include several calling for rejection of the Commission proposal, while others would allow Member States facing fraud risks to apply the GRCM subject to notifying the Commission, set eligibility conditions referring to a VAT gap above the Community median, and require reporting on the mechanism's cross-border impact.