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52008SC2191

Title and reference

Commission staff working document accompanying the Proposal for a Council Directive amending Directive 2006/112/EC as regards reduced rates of value added tax - Summary of the impact assessment {COM(2008) 428 final} {SEC(2008) 2190}

/* SEC/2008/2191 final */

Text

Dates

Classifications

EUROVOC descriptor:
VAT
tax harmonisation
basis of tax assessment
provision of services
distributive trades
delivery
tax on consumption
tax exemption
tax relief
Directory code:
09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
Subject matter:
Approximation of laws, Taxation, Value added tax

Miscellaneous information

Author:
European Commission
Form:
Summary of the impact assessment

Relationship between documents

Treaty:
European Community
Subsequent related instruments:
Relation 52008PC0428
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