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EUROVOC descriptor: tax harmonisation, Search language: English
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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))

CELEX number:
52018AP0415
Author:
European Parliament, Committee on Economic and Monetary Affairs
Date of document:
24/10/2018; Date of vote

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

CELEX number:
62020CN0269
Author:
Court of Justice
Date of document:
18/06/2020

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

In force

CELEX number:
32020L1151
Author:
Council of the European Union
Date of document:
29/07/2020; Date of adoption

European Parliament legislative resolution of 3 July 2018 on the amended proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of value-added tax (COM(2017)0706 — C8-0441/2017 — 2017/0248(CNS))

CELEX number:
52018AP0278
Author:
European Parliament, Committee on Economic and Monetary Affairs, Committee on Legal Affairs
Date of document:
03/07/2018; Date of vote

Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises

ST/14527/2019/INIT

In force

CELEX number:
32020L0285
Author:
Council of the European Union
Date of document:
18/02/2020; Date of adoption

Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast)

ST/14107/2019/INIT

In force

CELEX number:
32020L0262
Author:
Council of the European Union
Date of document:
19/12/2019; Date of adoption

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL assessing the invoicing rules of Directive 2006/112/EC on the common system of value added tax

COM/2020/47 final

CELEX number:
52020DC0047
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
10/02/2020
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