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Document 52018PC0298
Procedure 2018/0150/CNS
COM (2018) 298: Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards the period of application 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: 32018L1695)
Type: Consultation procedure (CNS)
- Legal basis:
- Commission: 12016E113 ;
Council of the European Union: 12016E113 ; ;
European Parliament: 12016E113 ; - EuroVoc thesaurus:
- tax harmonisation; fight against crime; goods and services MoreLess
- Directory code:
- 09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
- Type of the competence conferred on the EU:
- Shared competence
-
European Commission
-
Council of the European Union
-
Economic and Social Committee
-
European Parliament
/
Proposal
- Leading person:
- Pierre MOSCOVICI
- 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/2018/298/FINAL
- CELEX number of the main document:
- 52018PC0298
Opinions
11/07/2018
- Responsible body:
- Section for Economic and Monetary Union and Economic and Social Cohesion
- Procedure:
- Consultation procedure (CNS)
- Plenary session:
- 536
- Plenary date:
- 11/07/2018 - 12/07/2018
- Documents:
- EESC 2018-03522
- CELEX number of the main document:
- 52018AE3522
Consultation
03/10/2018
- Parliamentary committee responsible
- Committee on Economic and Monetary Affairs
- Rapporteur
- Sirpa PIETIKÄINEN
- Legal basis:
- 12016E113 ;
- Procedure:
- Consultation procedure (CNS)
- Documents:
- P8_TA(2018)0367 (Texts adopted)
P8_A(2018)0283 (Report)
Negotiation
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 9461 2018 INIT
- Documents:
- ST 11546 2018 INIT
- Documents:
- ST 12033 2018 INIT
- Documents:
- ST 12163 2018 INIT
- Documents:
- ST 12659 2018 INIT
- Documents:
- ST 12033 2018 REV 1
ST 13021 2018 INIT
- Documents:
- ST 12033 2018 REV 1 COR 1
Adoption
06/11/2018
- Legal basis:
- 12016E113 ;
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 13909 2018 INIT
Publication in the Official Journal
- Date of publication
- 12/11/2018
- CELEX number of the main document:
- 32018L1695