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Document 52023PC0203
Procedure 2023/0107/NLE
COM (2023) 203: Proposal for a COUNCIL IMPLEMENTING DECISION authorising Hungary to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax, and repealing Council Implementing Decision (EU) 2018/1490
Completed (Adopted act: 32023D1025)
Type: Non-legislative procedure (NLE)
- Legal basis:
Commission: 32006L0112 ;- EuroVoc thesaurus:
- Hungary; small business; VAT
- Directory code:
- 09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
-
Council of the European Union
-
European Commission
/
Publication in the Official Journal
- Date of publication
- 25/05/2023
- CELEX number of the main document:
- 32023D1025
Adoption
Adoption of the legislative act
22/05/2023
Negotiation
12/05/2023
- Procedure:
- Non-legislative procedure (NLE)
- Documents:
- ST 9169 2023 INIT
27/04/2023
- Procedure:
- Non-legislative procedure (NLE)
- Documents:
- ST 8771 2023 INIT
20/04/2023
- Procedure:
- Non-legislative procedure (NLE)
- Documents:
- ST 8485 2023 INIT
Proposal
20/04/2023
- 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/2023/203/FINAL
- CELEX number of the main document:
- 52023PC0203