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Document 52021PC0014
Procedure 2021/0006/NLE
COM (2021) 14: Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision (EU) 2017/563 authorising the Republic of Estonia to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax
Completed (Adopted act: 32021D0358)
Type: Non-legislative procedure (NLE)
- Legal basis:
- Commission: 32006L0112 ;
- EuroVoc thesaurus:
- small business; VAT; derogation from EU law
- Directory code:
- 09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
-
European Commission
-
Council of the European Union
/
Publication in the Official Journal
- Date of publication
- 26/02/2021
- CELEX number of the main document:
- 32021D0358
Adoption
Adoption of the legislative act
22/02/2021
Negotiation
12/02/2021
- Procedure:
- Non-legislative procedure (NLE)
- Documents:
- ST 5739 2021 INIT
10/02/2021
- Procedure:
- Non-legislative procedure (NLE)
- Documents:
- ST 6053 2021 INIT
21/01/2021
- Procedure:
- Non-legislative procedure (NLE)
- Documents:
- ST 5520 2021 INIT
Proposal
20/01/2021
- Leading person:
- Paolo GENTILONI
- Leading service:
- Directorate-General for Taxation and Customs Union
- Decision mode:
- Written procedure
- Addressee for formal act:
- Council of the European Union
- Addressee for information:
- European Parliament ; National parliaments
- Legal basis:
- 32006L0112 ;
- Procedure:
- Non-legislative procedure (NLE)
- Documents:
- COM/2021/14/FINAL
- CELEX number of the main document:
- 52021PC0014