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Document 32014D0797
Procedure 2014/0288/NLE
COM (2014) 622: Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Republic of Estonia to apply a special measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax
Completed (Adopted act: 32014D0797)
Type: Ordinary legislative procedure (COD), Non-legislative procedure (NLE)
- Legal basis:
Commission: 32006L0112 ; 12012E/TXT;- Type of file:
- Proposal for a Decision
Decision - EuroVoc thesaurus:
- tax relief; VAT; motor vehicle
- Directory code:
- 09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
-
Council of the European Union
-
European Commission
/
Proposal
10/10/2014
- Leading person:
- Algirdas Gediminas ŠEMETA
- Leading service:
- Directorate-General for Taxation and Customs Union
- Decision mode:
- Written procedure
- Addressee for formal act:
- Council of the European Union
- Addressee for information:
- European Parliament
- Legal basis:
- 32006L0112 ; 12012E/TXT
- Procedure:
- Non-legislative procedure (NLE)
- Type of file:
- Proposal for a Decision
- Documents:
- COM/2014/622/FINAL
CSST/2014/14222 - CELEX number of the main document:
- 52014PC0622
Transmission to Council
10/10/2014
Transmission to Parliament
10/10/2014
Adoption
07/11/2014
- Type of file:
- Decision
- Documents:
- CS-PRES/2014/15211
CSST/2014/14521
CSST/2014/14965
JO L/2014/330/48
Publication in the Official Journal
- Date of publication
- 15/11/2014
- CELEX number of the main document:
- 32014D0797