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Document 31977L0388
Procedure 1973/1003/CNS
COM (1973) 950: Proposal for a SIXTH COUNCIL DIRECTIVE on the harmonization of legislation of Member States concerning turnover taxes Common system of value added tax: uniform basis of assessment (submitted to the Council by the Commission)
Adopted acts: 31977L0388
-
European Commission
-
European Parliament
-
Council of the European Union
- Legal basis:
Commission: Traité/CEE/art 99, 100- Procedure:
- Consultation procedure (CNS)
- Type of file:
- Directive
Proposal for a Directive - EuroVoc thesaurus:
- provision of services; approximation of laws; basis of tax assessment
- Directory code:
- 09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
- CELEX number of the main document:
- 31977L0388
- Council agenda:
- ITEM "A" ON COUNCIL AGENDA
- Council session:
- 453
- Procedure:
- Consultation procedure (CNS)
- Type of file:
- Directive
- Remarks:
- Conciliation accepted by Council
- Documents:
- JO L/1977/145/1
JO L/1977/149/26 - CELEX number of the main document:
- 31977L0388
- Council agenda:
- ITEM "B" ON COUNCIL AGENDA
- Council session:
- 446
- Documents:
- CS/1976/2443
26/07/1974: Transmission of the amended proposal to the Council
- Leading service:
- DG XV – Internal Market and Financial Services
- Associated service:
- DG II – Economic and Financial Affairs ; DG III – Industry ; DG VII – Transport ; Directorate-General for Agriculture and Rural Development ; Directorate-General for Budget ; Directorate-General for Competition ; Directorate-General for Employment, Social Affairs and Inclusion ; Directorate-General for Taxation and Customs Union
- Addressee for formal act:
- Council of the European Union
- Procedure:
- Consultation procedure (CNS)
- Type of file:
- Proposal for a Directive
- Documents:
- COM/1974/795/FINAL
JO C/1974/121 - CELEX number of the main document:
- 51974PC0795
- Decision:
- Approval without amendment
- Remarks:
- Conciliation requested by EP
Renunciation of conciliation by EP - Documents:
- JO C/1974/40/34
- CELEX number of the main document:
- 51973AP0360
- Documents:
- JO C/1974/139/15
- CELEX number of the main document:
- 51974AC0101
29/06/1973: Transmission to Council
- Leading service:
- DG XV – Internal Market and Financial Services
- Associated service:
- DG II – Economic and Financial Affairs ; DG III – Industry ; DG VII – Transport ; Directorate-General for Agriculture and Rural Development ; Directorate-General for Budget ; Directorate-General for Competition ; Directorate-General for Employment, Social Affairs and Inclusion ; Directorate-General for Taxation and Customs Union
- Addressee for formal act:
- Council of the European Union
- Addressee for mandatory consultation:
- European Parliament ; European Economic and Social Committee
- Legal basis:
- Traité/CEE/art 99, 100
- Procedure:
- Consultation procedure (CNS)
- Type of file:
- Proposal for a Directive
- Remarks:
- Conciliation not suggested by Commission
EUR-OP - Documents:
- COM/1973/950/FINAL
JO C/1973/80/1 - CELEX number of the main document:
- 51973PC0950