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Document 31986L0560

Procedure 1982/1021/CNS

COM (1982) 443: PROPOSAL FOR A THIRTEENTH COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - ARRANGEMENTS FOR THE REFUND OF VALUE ADDED TAX TO TAXABLE PERSONS NOT ESTABLISHED IN COMMUNITY TERRITORY

Adopted acts: 31986L0560

European Commission
European Parliament
Council of the European Union
Legal basis: Commission:
31977L0388-A17P4 ; 31977L0388-A17P4 ; 31977L0388-A17P4 ; 31977L0388-A17P4
;
Directive/CEE/CS 388/77/art 17 par 4
;

Procedure: Consultation procedure (CNS)
Type of file: Proposal for a Directive
Directive
EuroVoc thesaurus: +tax harmonisation; freedom to provide services; provision of services; VAT; tax exemption
Directory code: 09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
European Commission 09/07/1982 : Adoption by Commission
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Leading service: Directorate-General for Taxation and Customs Union
Associated service: Directorate-General for Budget ; DG VII – Transport ; DG III – Industry
Addressee for formal act: Council of the European Union
Addressee for mandatory consultation: European Economic and Social Committee ; European Parliament
Legal basis:
31977L0388-A17P4 ; 31977L0388-A17P4 ; 31977L0388-A17P4 ; 31977L0388-A17P4
; Directive/CEE/CS 388/77/art 17 par 4
Procedure: Consultation procedure (CNS)
Type of file: Proposal for a Directive
Remarks: White Paper
Documents: COM/1982/443/FINAL
CS/1982/8827
1/1982/558
JO C/1982/223/5
CELEX number of the main document: 51982PC0481 ; 51982PC0443
European Commission 19/07/1982 : Transmission to Council
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European Commission 22/07/1982 : Transmission to Parliament
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Other 27/04/1983 : European Economic and Social Committee opinion
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Documents: JO C/1983/176/22
CELEX number of the main document: 51983AC0441
European Parliament 18/05/1983 : EP opinion on single reading
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Decision: Approval with amendments
Rapporteur: ROGALLA
Documents: JO C/1983/161/111
CELEX number of the main document: 51983AP0088
European Commission 18/05/1983 : Commission position on EP amendments on single reading
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Decision: Agreement
Remarks: Undertaking respected
European Commission 24/06/1983 : Adoption by Commission of amended proposal
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Leading service: Directorate-General for Taxation and Customs Union
Associated service: Directorate-General for Budget ; DG VII – Transport ; DG III – Industry
Decision mode: Empowerment procedure
Addressee for formal act: Council of the European Union
Procedure: Consultation procedure (CNS)
Type of file: Proposal for a Directive
Remarks: White Paper

Follow-up to EP opinion

Follow-up to Economic and Social Committee opinion
Documents: COM/1983/413/FINAL
CS/1983/8213
JO C/1983/196/6
CELEX number of the main document: 51983PC0413
European Commission 01/07/1983 : Transmission of the amended proposal to the Council
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European Commission 07/07/1983 : Transmission to EP of amended proposal
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Council of the European Union 17/11/1986 : Adoption by Council
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Council agenda: ITEM "A" ON COUNCIL AGENDA
Council session: 1118
Procedure: Consultation procedure (CNS)
Type of file: Directive
Documents: JO L/1986/326/40
CELEX number of the main document: 31986L0560

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