European Parliament legislative resolution of 12 February 2019 on the proposal for a Council directive amending Directive 2006/112/EC as regards the introduction of the detailed technical measures for the operation of the definitive VAT system for the taxation of trade between Member States (COM(2018)0329 — C8-0317/2018 — 2018/0164(CNS))

OJ C 449, 23.12.2020, p. 295–315 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 449, 23.12.2020, p. 295–315

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards conferral of implementing powers to the Commission to determine the meaning of the terms used in certain provisions of that Directive

COM/2020/749 final

European Parliament legislative resolution of 13 December 2018 on the proposal for a Council directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services (COM(2018)0148 — C8-0137/2018 — 2018/0073(CNS))

OJ C 388, 13.11.2020, p. 847–867 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 388, 13.11.2020, p. 847–867

European Parliament legislative resolution of 13 December 2018 on the proposal for a Council directive laying down rules relating to the corporate taxation of a significant digital presence (COM(2018)0147 — C8-0138/2018 — 2018/0072(CNS))

OJ C 388, 13.11.2020, p. 868–883 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 388, 13.11.2020, p. 868–883

European Parliament legislative resolution of 11 December 2018 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold (COM(2016)0811 — C8-0023/2017 — 2016/0406(CNS))

OJ C 388, 13.11.2020, p. 310–318 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 388, 13.11.2020, p. 310–318

European Parliament legislative resolution of 24 October 2018 on the proposal for a Council directive amending Directive 92/83/EEC on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages (COM(2018)0334 — C8-0269/2018 — 2018/0173(CNS))

OJ C 345, 16.10.2020, p. 288–289 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 345, 16.10.2020, p. 288–289

Case C-269/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 18 June 2020 — Finanzamt T v S

OJ C 297, 7.9.2020, p. 30–31 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 297, 7.9.2020, p. 30–31

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the implementation of Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market as amended by Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries

COM/2020/383 final

Council Directive (EU) 2020/1151 of 29 July 2020 amending Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages

ST/9139/2020/INIT

OJ L 256, 5.8.2020, p. 1–10 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ L 256, 5.8.2020, p. 1–10

Case C-276/19: Judgment of the Court (First Chamber) of 14 May 2020 — European Commission v United Kingdom of Great Britain and Northern Ireland (Failure of a Member State to fulfil obligations — Common system of value added tax (VAT) — Directive 2006/112/EC — Derogations — Simplification measures and measures to prevent tax evasion or avoidance — Article 395(2) — Obligation incumbent on Member States to notify the European Commission of special measures intended to simplify the procedure for charging VAT — Substantial amendment of the measure initially notified)

OJ C 240, 20.7.2020, p. 26–26 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 240, 20.7.2020, p. 26–26