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Document 52023PC0704
Procedure 2023/0402/NLE
COM (2023) 704: Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision (EU) 2021/512 authorising the United Kingdom to apply, in respect of Northern Ireland, a special measure derogating from Articles 16 and 168 of Directive 2006/112/EC on the common system of value added tax as regards an extension of the authorisation
Completed (Adopted act: 32023D2907)
Type: Non-legislative procedure (NLE)
- Legal basis:
Commission: 32006L0112- EuroVoc thesaurus:
- energy consumption; Northern Ireland; tax relief
- Directory code:
- 09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
-
Council of the European Union
-
European Commission
/
Publication in the Official Journal
- Date of publication
- 27/12/2023
- CELEX number of the main document:
- 32023D2907
Adoption
Adoption of the legislative act
21/12/2023
Negotiation
Proposal
20/11/2023
- 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/2023/704/FINAL
- CELEX number of the main document:
- 52023PC0704