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Document 31997D0510

European Commission
Council of the European Union
Legal basis:
Commission: Traité/CE ; Directive/CEE/CS 77/388/art 27;
Type of file:
Proposal for a Decision
EuroVoc thesaurus:
tax harmonisation; Ireland; property leasing
Directory code:
09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
Leading service:
Directorate-General for Taxation and Customs Union
Associated service:
Directorate-General for Financial Control ; Directorate-General for Budget ; DG XXIII – Enterprise Policy, Distributive Trades, Tourism and Cooperatives
Decision mode:
Written procedure
Addressee for formal act:
Council of the European Union
Legal basis:
Traité/CE ; Directive/CEE/CS 77/388/art 27
Type of file:
Proposal for a Decision
Remarks:
EUR-OP
Documents:
COM/1997/120/FINAL
CELEX number of the main document:
51997PC0120
Decision mode:
Unanimity
Council agenda:
ITEM "A" ON COUNCIL AGENDA
Council session:
2026
Documents:
JO L/1997/214/37
CELEX number of the main document:
31997D0510