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Domain: All, EUROVOC descriptor: tax harmonisation, Type of legislative procedure: Special legislative procedure — EP consulted (CNS), Search language: English
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European Parliament legislative resolution of 12 April 2016 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate (COM(2015)0646 — C8-0009/2016 — 2015/0296(CNS))

CELEX number:
52016AP0097
Author:
European Parliament, Committee on Economic and Monetary Affairs, Committee on Legal Affairs
Date of document:
12/04/2016; Date of vote

Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods

In force

CELEX number:
32017L2455
Author:
Council of the European Union
Date of document:
05/12/2017; Date of adoption

Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)’ (COM(2016) 683 final — 2016/0336 (CNS)) and on the ‘Proposal for a Council Directive on a Common Corporate Tax Base’ (COM(2016) 685 final — 2016/0337 (CNS))

CELEX number:
52016AE2205
Author:
European Economic and Social Committee
Date of document:
20/09/2017; Date of vote

European Parliament legislative resolution of 2 April 2014 on the proposal for a Council directive amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (COM(2013)0814 — C7-0464/2013 — 2013/0400(CNS))

CELEX number:
52014AP0275
Author:
European Parliament, Committee on Economic and Monetary Affairs, Committee on Legal Affairs
Date of document:
02/04/2014; Date of vote

Opinion of the European Economic and Social Committee 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) 811 final — 2016/0406 (CNS))

CELEX number:
52017AE0072
Author:
European Economic and Social Committee
Date of document:
31/05/2017; Date of vote

European Parliament legislative resolution of 26 February 2014 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return (COM(2013)0721 — C7-0394/2013 — 2013/0343(CNS))

CELEX number:
52014AP0138
Author:
European Parliament, Committee on Economic and Monetary Affairs, Committee on Industry, Research and Energy, Committee on Legal Affairs
Date of document:
26/02/2014; Date of vote

Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries

In force

CELEX number:
32017L0952
Author:
Council of the European Union
Date of document:
29/05/2017; Date of adoption

Opinion of the European Economic and Social Committee Proposal for a Council Directive amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries [COM(2016) 687 final — 2016/0339 (CNS)]

CELEX number:
52016AE5994
Author:
European Economic and Social Committee
Date of document:
14/12/2016; Date of vote
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