32004L0074

• EUROVOC descriptor:
  energy-generating product
  electrical energy
  derogation from EU law
  tax system
  tax exemption
  accession to the European Union
  transitional period (EU)
• Directory code:
  09.30.20.00 Taxation / Indirect taxation / Excise duties
  
• Subject matter:
  Approximation of laws, Internal market, Taxation

Miscellaneous information

• Author:
  European Parliament, Council
• Form:
  Directive
• Addressee:
  The Member States
• Additional information:
  Directive amending
  CNS 2004/0016

Procedure

• Procedure number:
  CNS(2004)0016
• Legislative history:
  Proposal Commission; Com 2004/0042 Final
  Opinion Economic and Social Committee; given on 21/03/2004
  Consultation procedure
  Opinion European Parliament; given on 30/03/2004
• European Parliament - Legislative observatory

 

Relationship between documents

• Treaty:
  European Community
• Legal basis:
  12002E093
  
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• Amendment to:
  32003L0096 Amendment Addition Annex 3 from 01/05/2004
  32003L0096 Amendment Amendment Article 18.1 from 01/05/2004
  32003L0096 Amendment Amendment Article 18.2 from 01/05/2004
  32003L0096 Amendment Addition Article 18 BIS from 01/05/2004
  52004PC0042 Adoption
  
• Amended by:
  Corrected by 32004L0074R(01)
  
• Affected by case:
  Proceedings concerning failure by Member States 62007CJ0475
  
• Display the national execution measures
  
MNE
• Instruments cited:
  31992L0081
  
  31992L0082
  
  12002E087
  
  12002E088
  
  12003T/TTE
  
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