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Document 31991L0673

    European Commission
    Council of the European Union
    European Parliament
    Legal basis:
    Commission: Traité/CEE/art 99;

    Type of file:
    Proposal for a Directive
    Directive
    EuroVoc thesaurus:
    excise duty; Ireland; Denmark
    Directory code:
    09.30.40.00 Taxation / Indirect taxation / Individual tax exemptions
    Leading service:
    Directorate-General for Taxation and Customs Union
    Associated service:
    DG III – Industry ; DG XXIII – Enterprise Policy, Distributive Trades, Tourism and Cooperatives
    Decision mode:
    Oral procedure
    Addressee for formal act:
    Council of the European Union
    Addressee for mandatory consultation:
    European Parliament
    Addressee for optional consultation:
    European Economic and Social Committee
    Legal basis:
    Traité/CEE/art 99
    Type of file:
    Proposal for a Directive
    Remarks:
    EUR-OP
    Documents:
    COM/1991/464/FINAL
    CS/1991/9706/91/FISC122
    JO C/1991/333/5
    CELEX number of the main document:
    51991PC0464
    Documents:
    JO C/1992/49/34
    CELEX number of the main document:
    51991AC1509
    Council session:
    1546
    Decision:
    Approval with amendments
    Rapporteur:
    Bryan CASSIDY
    Documents:
    JO C/1992/13/92
    CELEX number of the main document:
    51991AP0368
    Decision:
    Refusal
    Taking over:
    ANDRIESSEN
    Remarks:
    Prop. upheld by Comm
    Council agenda:
    ITEM "A" ON COUNCIL AGENDA
    Council session:
    1550
    Type of file:
    Directive
    Documents:
    JO L/1991/373/33
    CELEX number of the main document:
    31991L0673