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Document 32018D0279
Procedure 2017/0361/NLE
COM (2018) 5: Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Republic of Malta to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax
Completed (Adopted act: 32018D0279)
Type: Non-legislative procedure (NLE), Ordinary legislative procedure (COD)
- Legal basis:
- Commission: 12016M/TXT ; 32006L0112 ;
- EuroVoc thesaurus:
- Malta; small business; VAT
- Directory code:
- 09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
-
European Commission
-
Council of the European Union
/
Publication in the Official Journal
- Date of publication
- 24/02/2018
- CELEX number of the main document:
- 32018D0279
Adoption
Adoption of the legislative act
20/02/2018
Negotiation
11/01/2018
- Procedure:
- Non-legislative procedure (NLE)
- Documents:
- ST 5196 2018 INIT
05/02/2018
- Procedure:
- Non-legislative procedure (NLE)
- Documents:
- ST 5881 2018 INIT
16/01/2019
- Procedure:
- Ordinary legislative procedure (COD)
- Documents:
- ST 5415 2019 INIT
Proposal
10/01/2018
- Leading person:
- Pierre MOSCOVICI
- 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 ; National parliaments
- Legal basis:
- 12016M/TXT ; 32006L0112 ;
- Procedure:
- Non-legislative procedure (NLE)
- Documents:
- COM/2018/5/FINAL
- CELEX number of the main document:
- 52018PC0005