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Domain: All, EUROVOC descriptor: tax harmonisation, Search language: English
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Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union

ST/8778/2022/INIT

In force

CELEX number:
32022L2523
Form:
Directive
Author:
Council of the European Union
Date of document:
15/12/2022; Date of adoption

European Parliament legislative resolution of 19 May 2022 on the proposal for a Council directive on ensuring a global minimum level of taxation for multinational groups in the Union (COM(2021)0823 — C9-0040/2022 — 2021/0433(CNS))

CELEX number:
52022AP0216
Form:
Legislative resolution
Author:
European Parliament, Committee on Economic and Monetary Affairs
Date of document:
19/05/2022; Date of vote

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards VAT rules for the digital age

COM/2022/701 final

CELEX number:
52022PC0701
Form:
Proposal for a directive
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
08/12/2022

European Parliament legislative resolution of 3 May 2022 on the proposal for a Council directive amending Directive 2006/112/EC as regards the extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud (COM(2022)0039 — C9-0053/2022 — 2022/0027(CNS))

CELEX number:
52022AP0131
Form:
Legislative resolution
Author:
European Parliament, Committee on Economic and Monetary Affairs
Date of document:
03/05/2022; Date of vote

Case C-573/22: Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 26 August 2022 — A, B and Association C v Skatteministeriet

CELEX number:
62022CN0573
Form:
Judicial information
Author:
Court of Justice
Date of document:
26/08/2022

Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022 laying down the rules for the application of Council Directive (EU) 2020/262 as regards the use of documents in the context of movement of excise goods under a duty suspension arrangement and of movement of excise goods after release for consumption, and establishing the form to be used for the exemption certificate

C/2022/4497

In force

CELEX number:
32022R1637
Form:
Implementing regulation
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
05/07/2022; Date of adoption

European Parliament resolution of 10 March 2022 with recommendations to the Commission on fair and simple taxation supporting the recovery strategy (EP follow-up to the July Commission’s Action Plan and its 25 initiatives in the area of VAT, business and individual taxation) (2020/2254(INL))

CELEX number:
52022IP0082
Form:
Own-initiative resolution
Author:
European Parliament, Committee on Economic and Monetary Affairs
Date of document:
10/03/2022; Date of vote

European Parliament resolution of 10 March 2022 on a European Withholding Tax framework (2021/2097(INI))

CELEX number:
52022IP0075
Form:
Own-initiative resolution
Author:
European Parliament, Committee on Economic and Monetary Affairs
Date of document:
10/03/2022; Date of vote
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