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Document 52022AP0131
Procedure 2022/0027/CNS
COM (2022) 39: Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards the extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud
Completed (Adopted act: 32022L0890)
Type: Consultation procedure (CNS)
- Legal basis:
- Council of the European Union: 12016E113 ; ;
Commission: 12016E113 ;
European Parliament: 12016E113 - EuroVoc thesaurus:
- tax harmonisation; taxpayer; supply
- Directory code:
- 09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
- Type of the competence conferred on the EU:
- Shared competence
-
Council of the European Union
-
Economic and Social Committee
-
European Commission
-
European Parliament
/
Publication in the Official Journal
- Date of publication
- 08/06/2022
- CELEX number of the main document:
- 32022L0890
Adoption
03/06/2022
- Legal basis:
- 12016E113 ;
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 9825 2022 INIT
Negotiation
20/05/2022
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 9047 2022 INIT
29/03/2022
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 7137 2022 INIT
11/02/2022
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 6158 2022 INIT
Consultation
03/05/2022
- Parliamentary committee responsible
- Committee on Economic and Monetary Affairs
- Rapporteur
- Markus FERBER
- Legal basis:
- 12016E113
- Procedure:
- Consultation procedure (CNS)
- Documents:
- P9_TA(2022)0131 (Texts adopted)
P9_A(2022)0128 (Report) - CELEX number of the main document:
- 52022AP0131
Opinions
23/03/2022
- Responsible body:
- Section for Economic and Monetary Union and Economic and Social Cohesion
- Procedure:
- Consultation procedure (CNS)
- Plenary session:
- 568
- Plenary date:
- 23/03/2022 - 24/03/2022
- Documents:
- EESC 2022-01319
- CELEX number of the main document:
- 52022AE1319
Proposal
10/02/2022
- 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 mandatory consultation:
- European Parliament ; European Economic and Social Committee ; National parliaments
- Legal basis:
- 12016E113 ;
- Procedure:
- Consultation procedure (CNS)
- Documents:
- COM/2022/39/FINAL
- CELEX number of the main document:
- 52022PC0039