Ó shin i leith, níor athraíodh na coinníollacha dlíthiúla ná na praiticiúlachtaí maidir le cur i bhfeidhm RCM i gcóras CBL an Aontais.
Since then, the legal conditions or practicalities for the application of the RCM within the EU VAT system have not been altered.
Is cosúil, dá bhrí sin, go raibh RCM agus SFM úsáideach mar bhearta sealadacha agus spriocdhírithe.
It therefore appears that the RCM and the QRM have been useful as temporary and targeted measures.
Le Treoir 2006/112/CE ón gComhairle, déantar foráil ionas gur féidir leis na Ballstáit, ar bhonn roghnach, an sásra aistrithe táillí (RCM) a úsáid le haghaidh CBL a íoc ar sholáthairtí earraí agus seirbhísí réamhshainithe atá soghabhálach don chalaois, go háirithe calaois laistigh den Chomhphobal arna déanamh ag trádálaí atá ar iarraidh.
Council Directive 2006/112/EC provides for Member States to use, on an optional basis, the reverse charge mechanism (RCM) for the payment of VAT on supplies of pre-defined goods and services that are susceptible to fraud, in particular, Missing Trader Intra-Community (MTIC) fraud.
Forálítear do bheart speisialta an tSásra Frithghnímh Mhear (SFM) leis an Treoir sin chomh maith, lena sholáthraítear do na Ballstáit, faoi choinníollacha dochta áirithe, nós imeachta níos tapa lenar féidir RCM a thabhairt isteach, as a dtagann freagairt níos fearr agus níos éifeachtaí ar chalaois thobann ollmhór.
That Directive also provides for the Quick Reaction Mechanism (QRM) special measure, which offers Member States, under certain strict conditions, a faster procedure that allows for the introduction of the RCM, resulting in a more adequate and effective response to sudden and massive fraud.
Ina thuarascáil an 8 Márta 2018, ar éifeachtaí Airteagal 199a agus Airteagal 199b de Threoir 2006/112/CE maidir leis an gcalaois a chomhrac, léiríonn an Coimisiún gur mheas na Ballstáit agus na páirtithe leasmhara i gcoitinne go raibh RCM ina uirlis shealadach éifeachtach chun calaois CBL a chomhrac.
In its report of 8 March 2018 on the effects of Articles 199a and 199b of Directive 2006/112/EC on combatting fraud, the Commission indicates that Member States and stakeholders generally considered the RCM as an effective, temporary tool in fighting VAT fraud.
Ba cheart, dá bhrí sin, síneadh a chur le tréimshe feidhme RCM agus SFM ar feadh tréimhse theoranta ama eile chun gur féidir an chaibidlíocht a dhéanamh sa Chomhairle maidir leis an gcóras cinntitheach CBL, agus chun gur féidir leanúint, idir an dá linn, d’fhorbairt na n-uirlisí chun an chalaois a chomhrac agus de nuachóiriú rialacha tuairiscithe atá le glacadh.
The application period of the RCM and the QRM should therefore be extended for another limited period of time so as to allow negotiations in the Council to take place on the definitive VAT system, and to allow for the continued development of tools to fight tax evasion and of modernised reporting rules to be adopted in the meantime.