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

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

Case C-458/18: Judgment of the Court (Fifth Chamber) of 2 April 2020 (request for a preliminary ruling from the Administrativen sad Sofia-grad — Bulgaria) — ‘GVC Services (Bulgaria)’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia (Reference for a preliminary ruling — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 2011/96/EU — Article 2(a)(i) and (iii), and Annex I, Part A(ab) and the last indent of Part B — Concepts of ‘companies incorporated under United Kingdom law’ and ‘United Kingdom corporation tax’ — Companies registered in Gibraltar which are subject to corporation tax there)

OJ C 222, 6.7.2020, p. 9–9 (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 222, 6.7.2020, p. 9–9

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

OJ L 62, 2.3.2020, p. 13–23 (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 62, 2.3.2020, p. 13–23

COMMISSION STAFF WORKING DOCUMENT EVALUATION Accompanying the document 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

SWD/2020/29 final

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

The corrigendum does not concern the search language used.

OJ L 415, 10.12.2020, p. 88–88 (EL)

OJ L 415, 10.12.2020, p. 88–88