Taxation and Customs Union : EU Council of Ministers authorizes four Member States to apply reverse charge to VAT on mobile phones
The Council discussed preparations for the December meeting of the European Council, taking stock of ongoing work on issues discussed in October. It adopted a decision authorising Germany, Italy, Austria and the UK to apply a reversal of tax liability for the payment of value-added tax (VAT) on mobile telephones and integrated circuit devices, as a means of better tackling VAT fraud.