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Document 52003PC0446
Procedure 2003/0170/COD
COM (2003) 446: Proposal for a Directive of the European Parliament and of the Council amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation
Adopted acts: 32004L0056
For a more detailed overview of the procedure, please visit the
EU Law Tracker.
-
European Commission
-
Economic and Social Committee
-
European Parliament
-
Council of the European Union
-
Court of Justice
- Legal basis:
- Commission: 12002E095 ; Traité/CE art 93,94;
Council of the European Union: 12002E094 ; 12002E093 - Procedure:
- Co-decision procedure (COD)
- Type of file:
- Proposal for a Directive
Directive - EuroVoc thesaurus:
- tax evasion; direct tax; indirect tax
- Directory code:
- 09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT 09.50.00.00 Taxation / Prevention of tax evasion and avoidance
28/07/2003: Transmission to Parliament
28/07/2003: Transmission to Council
- Leading person:
- Frits BOLKESTEIN
- Leading service:
- Directorate-General for Taxation and Customs Union
- Decision mode:
- Written procedure
- Addressee for formal act:
- Council of the European Union
- Addressee for mandatory consultation:
- European Parliament ; European Economic and Social Committee
- Addressee for optional consultation:
- European Committee of the Regions
- Legal basis:
- 12002E095 ; Traité/CE art 93,94
- Procedure:
- Co-decision procedure (COD)
- Type of file:
- Proposal for a Directive
- Documents:
- COM/2003/446/FINAL
C5/2003/370
IP/2003/1226
BULLETIN/2003/7/-8/1.3.50
JO C/2004/96/10 - CELEX number of the main document:
- 52003PC0446
- Documents:
- COM/2003/446/FINAL/2
CS/2003/11906 - CELEX number of the main document:
- 52003PC0446R(01)
- Decision mode:
- Majority
- Rapporteur:
- Antonello PEZZINI
- Documents:
- CESE/2003/1403
JO C/2004/32/94 - CELEX number of the main document:
- 52003AE1403
- Decision:
- Approval without amendment
- Rapporteur:
- Piia-Nora KAUPPI
- Documents:
- A5/2003/466
BULLETIN/2004/1/2/1.3.53
- Council agenda:
- ITEM "A" ON COUNCIL AGENDA
- Council session:
- 2575
- Subject:
- AGRICULTURE/FISHERIES
- Legal basis:
- 12002E094 ; 12002E093
- Type of file:
- Directive
- Documents:
- CS/2004/6110
CS/2004/8434
CS/2004/8688/ADD 1
PRES/2004/112
IP/2004/539
BULLETIN/2004/4/1.3.39
JO L/2004/127/70 - CELEX number of the main document:
- 32004L0056