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Document 52016SC0458
Procedure 2016/0406/CNS
COM (2016) 811: Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold
Completed (Adopted act: 32018L2057)
Type: Consultation procedure (CNS)
- Legal basis:
- Council of the European Union: 12016E113 ; ;
European Parliament: 12016E113 ;
Commission: 12016E113 - EuroVoc thesaurus:
- tax system; fraud; tax harmonisation
- Directory code:
- 09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
-
European Commission
-
Council of the European Union
-
Economic and Social Committee
-
European Parliament
/
Publication in the Official Journal
- Date of publication
- 27/12/2018
- CELEX number of the main document:
- 32018L2057
Adoption
20/12/2018
- Legal basis:
- 12016E113 ;
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 15707 2018 INIT
Negotiation
17/12/2018
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 13025 2018 INIT
10/12/2018
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 12852 2018 COR 1
ST 13023 2018 INIT
07/12/2018
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 12852 2018 REV 1
21/11/2018
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 12852 2018 INIT
28/09/2018
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 12565 2018 INIT
23/05/2018
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 8770 2018 REV 1 COR 1
13/06/2017
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 10041 2017 COR 1
ST 10042 2017 COR 1
16/03/2017
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 7120 2017 COR 1
ST 7403 2017 INIT
15/03/2017
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 7118 2017 COR 1
24/01/2017
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 15817 2016 REV 1
23/12/2016
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 15817 2016 ADD 2
ST 15817 2016 INIT
Consultation
11/12/2018
- Parliamentary committee responsible
- Committee on Economic and Monetary Affairs
- Rapporteur
- Gabriel MATO
- Legal basis:
- 12016E113 ;
- Procedure:
- Consultation procedure (CNS)
- Documents:
- P8_TA(2018)0496 (Texts adopted)
P8_A(2018)0418 (Report)
Opinions
31/05/2017
- Decision mode:
- Adoption without debate
- Rapporteur:
- Giuseppe GUERINI
- Documents:
- CESE/2017/72
JO C/2017/288/52 - CELEX number of the main document:
- 52017AE0072
Proposal
23/12/2016
- Leading person:
- Pierre MOSCOVICI
- Leading service:
- Directorate-General for Taxation and Customs Union
- Addressee for formal act:
- Council of the European Union
- Addressee for information:
- European Committee of the Regions
- Addressee for mandatory consultation:
- European Parliament ; European Economic and Social Committee ; National parliaments
- Legal basis:
- 12016E113
- Procedure:
- Consultation procedure (CNS)
- Documents:
- COM/2016/811/FINAL
SWD/2016/457/FINAL
SWD/2016/458/FINAL - CELEX number of the main document:
- 52016SC0457 ; 52016PC0811 ; 52016SC0458