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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: 11957E099 ; 11957E100 ; 31977L0388-A17P4 ; 31977L0388-A17P4 ; 31977L0388-A17P4 ; 31977L0388-A17P4 ; Directive/CEE/CS 388/77/art 17 par 4- Procedure:
- Consultation procedure (CNS)
- Type of file:
- Directive
Proposal for a Directive - EuroVoc thesaurus:
- tax harmonisation; freedom to provide services; provision of services
- Directory code:
- 09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
- 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
07/07/1983: Transmission to EP of amended proposal
01/07/1983: Transmission of the amended proposal to the Council
- Leading service:
- Directorate-General for Taxation and Customs Union
- Associated service:
- DG III – Industry ; DG VII – Transport ; Directorate-General for Budget
- 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
- Decision:
- Agreement
- Remarks:
- Undertaking respected
- Decision:
- Approval with amendments
- Rapporteur:
- ROGALLA
- Documents:
- JO C/1983/161/111
- CELEX number of the main document:
- 51983AP0088
- Documents:
- JO C/1983/176/22
- CELEX number of the main document:
- 51983AC0441
22/07/1982: Transmission to Parliament
19/07/1982: Transmission to Council
- Leading service:
- Directorate-General for Taxation and Customs Union
- Associated service:
- DG III – Industry ; DG VII – Transport ; Directorate-General for Budget
- Addressee for formal act:
- Council of the European Union
- Addressee for mandatory consultation:
- European Parliament ; European Economic and Social Committee
- Legal basis:
- 11957E099 ; 11957E100 ; 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