Council Implementing Decision (EU) 2019/1903 was published in the Official Journal of the European Union on 14 November 2019, which authorizes the Czech Republic to apply the generalized reverse charge mechanism (GRCM). The GRCM was introduced by Council Directive (EU) 2018/2057 and allows Member States that are most severely affected by VAT fraud to apply temporarily a generalized reversal of VAT liability. In particular, the reverse charge is meant to address carousel fraud. Member States must request authorization to apply the GRCM for domestic supplies of goods and services and, if approved, the GRCM may only be applied for supplies...