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Document 31994L0005
Procedure
COM (1988) 846: PROPOSAL FOR A COUNCIL DIRECTIVE SUPPLEMENTING THE COMMON SYSTEM OF VALUE ADDED TAX AND AMENDING ARTICLES 32 AND 28 OF DIRECTIVE 77/388/EEC - SPECIAL ARRANGEMENTS FOR SECOND-HAND GOODS, WORKS OF ART, ANTIQUES AND COLLECTOR' S ITEMS
Adopted acts: 31994L0005
-
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:
- tax harmonisation; work of art; used goods
- Directory code:
- 09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
09/03/1989: Transmission to Parliament
11/01/1989: Transmission to Council
- Leading service:
- Directorate-General for Taxation and Customs Union
- Decision mode:
- Empowerment procedure
- Addressee for formal act:
- Council of the European Union
- Addressee for mandatory consultation:
- European Parliament ; European Economic and Social Committee
- Legal basis:
- Traité/CEE/art 99
- Type of file:
- Proposal for a Directive
- Remarks:
- EUR-OP
White Paper - Documents:
- COM/1988/846/FINAL
CS/1989/4204/89/FISC3
BULLETIN/1988/12/2.1.95
JO C/1989/76/10 - CELEX number of the main document:
- 51988PC0846
- Council agenda:
- ITEM "A" ON COUNCIL AGENDA
- Council session:
- 1731
- Type of file:
- Directive
- Documents:
- BULLETIN/1993/12/1.2.14
BULLETIN/1994/1//2/1.2.31
JO L/1994/60/16 - CELEX number of the main document:
- 31994L0005
- Decision:
- Partial agreement
- Taking over:
- Christiane SCRIVENER
- Decision:
- Approval with amendments
- Rapporteur:
- Karl VON WOGAU ; PATTERSON
- Documents:
- BULLETIN/1989/11/2.1.28
JO C/1989/323/122 - CELEX number of the main document:
- 51989AP0070
- Rapporteur:
- PATTERSON ; Karl VON WOGAU
- Author of report:
- Committee on Economic and Monetary Affairs
- Documents:
- A3/1989/70
PE/132216/ECO/FIN
- Author of opinion:
- Committee on Culture and Education
- Documents:
- BULLETIN/1989/6/2.1.41
JO C/1989/201/6 - CELEX number of the main document:
- 51989AC0751