52012SC0127

• EUROVOC descriptor:
  goods and services
  financial instrument
  tax evasion
  VAT
  double taxation
• Directory code:
  09.50.00.00 Taxation / Prevention of tax evasion and avoidance
  09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
  
• Subject matter:
  Taxation, Value added tax

Miscellaneous information

• Author:
  European Commission
• Form:
  Impact assessment
• Additional information:
  CNS 2012/0102

Procedure

• Procedure number:
  CNS(2012)0102
• European Parliament - Legislative observatory

 

Relationship between documents

• Treaty:
  Treaty on the Functioning of the European Union
• Earlier related instruments:
  52012PC0206 Relation
  
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