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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))

OJ C 434, 15.12.2017, p. 58–62 (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 434, 15.12.2017, p. 58–62

CELEX number:: 52016AE2205
Languages:: BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV
Form:: Opinion

Author:: European Economic and Social Committee
Date of document:: 20/09/2017; Date of vote
Number of pages:: 5

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Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Regulation amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax’ (COM(2016) 755 final — 2016/0371 (CNS)) on the ‘Proposal for a Council Directive 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’ (COM(2016) 757 final — 2016/0370 (CNS)) and on the ‘Proposal for a Council Directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals’ (COM(2016) 758 final — 2016/0374 (CNS))

OJ C 345, 13.10.2017, p. 79–84 (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, 13.10.2017, p. 79–84

CELEX number:: 52016AE6737
Languages:: BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV
Form:: Opinion

Author:: European Economic and Social Committee
Date of document:: 05/07/2017; Date of vote
Number of pages:: 6

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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)]

OJ C 75, 10.3.2017, p. 70–74 (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 75, 10.3.2017, p. 70–74

CELEX number:: 52016AE5994
Languages:: BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV
Form:: Opinion

Author:: European Economic and Social Committee
Date of document:: 14/12/2016; Date of vote
Number of pages:: 5

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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, with regard to the duration of the obligation to respect a minimum standard rate (COM(2015) 646 final — 2015/0296 (CNS))

OJ C 133, 14.4.2016, p. 23–24 (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 133, 14.4.2016, p. 23–24

CELEX number:: 52016AE0717
Languages:: BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV
Form:: Opinion not proposing amendment

Author:: European Economic and Social Committee
Date of document:: 17/02/2016; Date of vote
Number of pages:: 2

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Opinion of the European Economic and Social Committee 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) 814 final — 2013/0400 (CNS)

OJ C 226, 16.7.2014, p. 40–42 (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 226, 16.7.2014, p. 40–42

CELEX number:: 52013AE8092
Languages:: BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV
Form:: Opinion

Author:: European Economic and Social Committee
Date of document:: 25/03/2014; Date of vote
Number of pages:: 3

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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 a standard VAT return’ COM(2013) 721 final — 2013/0343 (CNS)

OJ C 214, 8.7.2014, p. 20–24 (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 214, 8.7.2014, p. 20–24

CELEX number:: 52013AE6872
Languages:: BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV
Form:: Opinion

Author:: European Economic and Social Committee
Date of document:: 26/02/2014; Date of vote
Number of pages:: 5

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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 a quick reaction mechanism against VAT fraud’ COM(2012) 428 final — 2012/0205 (CNS)

OJ C 11, 15.1.2013, p. 31–33 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 11, 15.1.2013, p. 31–33

CELEX number:: 52012AE2139
Languages:: BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV
Form:: Opinion

Author:: European Economic and Social Committee
Date of document:: 15/11/2012; Date of vote
Number of pages:: 3

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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 treatment of vouchers’ COM(2012) 206 final — 2012/0102 (CNS)

OJ C 11, 15.1.2013, p. 27–30 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 11, 15.1.2013, p. 27–30

CELEX number:: 52012AE1401
Languages:: BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV
Form:: Opinion

Author:: European Economic and Social Committee
Date of document:: 14/11/2012; Date of vote
Number of pages:: 4

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Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (recast)’ COM(2011) 714 final — 2011/0314 (CNS)

OJ C 143, 22.5.2012, p. 46–47 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 143, 22.5.2012, p. 46–47

CELEX number:: 52012AE0473
Languages:: BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV
Form:: Opinion

Author:: European Economic and Social Committee
Date of document:: 22/02/2012; Date of vote
Number of pages:: 2

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Opinion of the European Economic and Social Committee on the ‘Proposal for a Council directive on a Common Consolidated Corporate Tax Base (CCCTB)’ COM(2011) 121 final — 2011/0058 (CNS)

OJ C 24, 28.1.2012, p. 63–69 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 24, 28.1.2012, p. 63–69

CELEX number:: 52011AE1585
Languages:: BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV
Form:: Opinion

Author:: European Economic and Social Committee
Date of document:: 26/10/2011; Date of vote
Number of pages:: 7

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