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Document 32013L0042
Procedure 2012/0205/CNS
COM (2012) 428: Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards a quick reaction mechanism against VAT fraud
Completed (Adopted act: 32013L0042)
Type: Consultation procedure (CNS), Special legislative procedure — EP consulted (CNS)
- Legal basis:
Commission: TFUE/art 113
European Parliament: 12012E113- Type of file:
- Directive
Proposal for a Directive - EuroVoc thesaurus:
- tax evasion; VAT; derogation from EU law
- Directory code:
- 09.50.00.00 Taxation / Prevention of tax evasion and avoidance
-
Council of the European Union
-
European Commission
-
European Parliament
-
Economic and Social Committee
/
Publication in the Official Journal
- Date of publication
- 26/07/2013
- CELEX number of the main document:
- 32013L0042
Adoption
22/07/2013
- Type of file:
- Directive
- Documents:
- CS-PRES/2013/12584
CSST/2013/11373
CSST/2013/12435
CSST/2013/12644/ADD 1
JO L/2013/201/1
Negotiation
05/03/2013
- Council agenda:
- ITEM "B" ON COUNCIL AGENDA
- Council session:
- 3227
- Subject:
- ECONOMIC AND FINANCIAL AFFAIRS
- Documents:
- CS-PRES/2013/6962
CSST/2013/7415
CSST/2013/7415/ADD 1
04/12/2012
- Council agenda:
- ITEM "B" ON COUNCIL AGENDA
- Council session:
- 3205
- Subject:
- ECONOMIC AND FINANCIAL AFFAIRS
- Documents:
- CSST/2012/17294
CSST/2012/17294/ADD 1
PRES/2012/501
Consultation
07/02/2013
- Decision:
- Approval with amendments
- Rapporteur:
- David CASA
- Documents:
- A7/2013/14
JO C/2016/24/269
TA/2013/51/P7 - CELEX number of the main document:
- 52013AP0051
07/02/2013
- Parliamentary committee responsible
- Committee on Economic and Monetary Affairs
- Rapporteur
- David CASA
- Legal basis:
- 12012E113
- Procedure:
- Consultation procedure (CNS)
- Documents:
- P7_TA(2013)0051 (Texts adopted)
P7_A(2013)0014 (Report)
07/02/2013
- Decision:
- Partial agreement
Opinions
15/11/2012
- Decision mode:
- Unanimity
- Rapporteur:
- Viliam PÁLENÍK
- Documents:
- CESE/2012/2139
JO C/2013/11/31 - CELEX number of the main document:
- 52012AE2139
Proposal
Transmission to Council
31/07/2012
Transmission to Parliament
31/07/2012
31/07/2012
- Leading person:
- Algirdas Gediminas ŠEMETA
- Leading service:
- Directorate-General for Taxation and Customs Union
- Decision mode:
- Written procedure
- Addressee for formal act:
- Council of the European Union
- Addressee for mandatory consultation:
- European Parliament ; European Economic and Social Committee
- Legal basis:
- TFUE/art 113
- Procedure:
- Special legislative procedure — EP consulted (CNS)
- Type of file:
- Proposal for a Directive
- Documents:
- COM/2012/428/FINAL
CSST/2012/13027
IP/2012/868 - CELEX number of the main document:
- 52012PC0428