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Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013
PE/35/2021/INIT
In force
- CELEX number:
- 32021R0847
- Form:
- Regulation
- Author:
- European Parliament, Council of the European Union
- Date of document:
- 20/05/2021; Date of signature
- Number of pages:
- 17
Case C-676/22, B2 Energy: Judgment of the Court (Tenth Chamber) of 29 February 2024 (request for a preliminary ruling from the Nejvyšší správní soud – Czech Republic) – B2 Energy s.r.o. v Odvolací finanční ředitelství
- CELEX number:
- 62022CA0676
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 29/02/2024
Case C-442/22, Dyrektor Izby Administracji Skarbowej w Lublinie (Fraud by an employee): Judgment of the Court (Eighth Chamber) of 30 January 2024 (Request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — P sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Lublinie (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 203 — Obligation to pay — Person who enters VAT on an invoice — Person liable to pay VAT — Fake invoices issued by an employee including the employer’s details without its knowledge or consent — Employer due diligence)
- CELEX number:
- 62022CA0442
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 30/01/2024
Case C-733/23, Beach and bar management: Request for a preliminary ruling from the Administrativen sad Burgas (Bulgaria) lodged on 1 December 2023 — ‘Beach and bar management’ EOOD v Nachalnik na otdel ‘Operativni deynosti’ Burgas
- CELEX number:
- 62023CN0733
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 01/12/2023
Council Decision (EU) 2024/767 of 20 February 2024 on the signing, on behalf of the Union, of the Agreement between the European Union and the Kingdom of Norway amending the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claimsin the field of value added tax
ST/16398/2023/INIT
In force
- CELEX number:
- 32024D0767
- Form:
- Decision
- Author:
- Council of the European Union
- Date of document:
- 20/02/2024; Date of adoption
Proposal for a COUNCIL DECISION on the conclusion on behalf of the Union, of the amendment of the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax
COM/2023/736 final
- CELEX number:
- 52023PC0736
- Form:
- Proposal for a decision
- Author:
- European Commission, Directorate-General for Taxation and Customs Union
- Date of document:
- 24/11/2023
Proposal for a COUNCIL DECISION on the signing on behalf of the Union, of the amendment of the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax
COM/2023/734 final
- CELEX number:
- 52023PC0734
- Form:
- Proposal for a decision
- Author:
- European Commission, Directorate-General for Taxation and Customs Union
- Date of document:
- 24/11/2023
Commission Implementing Regulation (EU) 2023/2493 of 15 November 2023 on the treatment for national accounts purposes of the non-collected VAT due to VAT fraud and due to insolvency (the discrepancy between theoretical VAT receipts and actual VAT receipts) for the application of Regulation (EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national income at market prices
C/2023/7654
In force
- CELEX number:
- 32023R2493
- Form:
- Implementing regulation
- Author:
- European Commission, Eurostat
- Date of document:
- 15/11/2023; Date of adoption
Council Decision (EU) 2023/2538 of 9 November 2023 on the position to be taken on behalf of the European Union within the Association Council established by the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Georgia, of the other part, as regards the amendment of Annex XXII to that Agreement
ST/14601/2023/INIT
In force
- CELEX number:
- 32023D2538
- Form:
- Decision
- Author:
- Council of the European Union
- Date of document:
- 09/11/2023; Date of adoption
Decision No 3/2023 of the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part of 19 October 2023 laying down implementing rules for provisions relating to recovery assistance of the Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims [2023/2474]
PUB/2023/1603
In force
- CELEX number:
- 22023D2474
- Form:
- Decision adopted by bodies created by international agreements
- Author:
- EU–United Kingdom Joint Committee
- Date of document:
- 19/10/2023; Date of adoption
Domain: All, EUROVOC descriptor: tax offence, Search language: English