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Document 32023D0664
Procedure 2023/0040/NLE
COM (2023) 89: Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Italian Republic to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax, and repealing Implementing Decision (EU) 2020/647
Completed (Adopted act: 32023D0664)
Type: Non-legislative procedure (NLE)
- Legal basis:
- Commission: 32006L0112
- EuroVoc thesaurus:
- Italy; 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
- 22/03/2023
- CELEX number of the main document:
- 32023D0664
Adoption
Adoption of the legislative act
21/03/2023
Negotiation
09/03/2023
- Procedure:
- Non-legislative procedure (NLE)
- Documents:
- ST 7128 2023 INIT
21/02/2023
- Procedure:
- Non-legislative procedure (NLE)
- Documents:
- ST 6374 2023 INIT
16/03/2023
- Procedure:
- Non-legislative procedure (NLE)
- Documents:
- ST 6720 2023 COR 1
13/03/2023
- Procedure:
- Non-legislative procedure (NLE)
- Documents:
- ST 6720 2023 INIT
Proposal
20/02/2023
- Leading person:
- Paolo GENTILONI
- 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:
- 32006L0112
- Procedure:
- Non-legislative procedure (NLE)
- Documents:
- COM/2023/89/FINAL
- CELEX number of the main document:
- 52023PC0089