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Document 52017SC0325
Council Directive - definitive VAT system for the taxation of trade between Member States
COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Accompanying the document Proposal for a Council Directive amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States
- EuroVoc thesaurus:
- ES iekšējā tirdzniecība; Eiropas nodokļu līdzdalība; PVN; nodokļu likums; apgāde; preces un pakalpojumi; nodokļa maksātājs; nodokļu saskaņošana; nodokļu iekasēšana; piegādātājs; izvairīšanās no nodokļu maksāšanas
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- Documents:
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COM/2017/0569 final - 2017/0251 (CNS) (Proposal for a directive)
Impact assessment
SWD/2017/0326 final - 2017/0251 (CNS) (Summary of impact assessment)
Opinion on impact assessment - Leading service:
- Directorate-General for Taxation and Customs Union