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Document 31984L0386
Procedure
COM (1979) 181: PROPOSAL FOR A TENTH COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES, SUPPLEMENTING DIRECTIVE 77/388/EEC - APPLICATION OF VALUE ADDED TAX TO THE HIRING OUT OF MOVABLE TANGIBLE PROPERTY
Adopted acts: 31984L0386
-
European Commission
-
European Parliament
-
Council of the European Union
- Legal basis:
Commission: Directive/CEE/CS 388/77 ; Traité/CEE/art 99 ; Traité/CEE/art 100- Type of file:
- Directive
Proposal for a Directive - EuroVoc thesaurus:
- tax harmonisation; VAT; rental business
- Directory code:
- 09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
- Council agenda:
- WRITTEN PROCEDURE
- Council session:
- 3333333333
- Type of file:
- Directive
- Documents:
- JO L/1984/208/58
- CELEX number of the main document:
- 31984L0386
- Decision:
- Approval without amendment
- Documents:
- JO C/1980/4/63
- CELEX number of the main document:
- 51979AP0550
- Documents:
- JO C/1979/297/16
- CELEX number of the main document:
- 51979AC1078
26/04/1979: Transmission to Parliament
23/04/1979: Transmission to Council
- Leading service:
- DG XV – Internal Market and Financial Services
- Associated service:
- Directorate-General for Budget ; Directorate-General for Taxation and Customs Union
- Addressee for formal act:
- Council of the European Union
- Addressee for mandatory consultation:
- European Parliament ; European Economic and Social Committee
- Legal basis:
- Directive/CEE/CS 388/77 ; Traité/CEE/art 99 ; Traité/CEE/art 100
- Type of file:
- Proposal for a Directive
- Documents:
- COM/1979/181/FINAL
CS/1979/6402/79/FISC12
JO C/1979/116/4 - CELEX number of the main document:
- 51979PC0181