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Domain: All, EUROVOC descriptor: tax harmonisation, Search language: English
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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

Case C-856/19: Action brought on 25 November 2019 — European Commission v Hungary

CELEX number:
62019CN0856
Author:
Court of Justice
Date of document:
25/11/2019

European Parliament legislative resolution of 3 October 2018 on the proposal for a Council directive amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States (COM(2017)0569 – C8-0363/2017 – 2017/0251(CNS))

CELEX number:
52018AP0366
Author:
European Parliament, Committee on Economic and Monetary Affairs, Committee on Legal Affairs
Date of document:
03/10/2018; Date of vote

Case C-745/18: Order of the President of the Court of 21 June 2019 (request for a preliminary ruling from the Sąd Najwyższy — Poland) — JA v Skarb Państwa — Sejm Rzeczypospolitej Polskiej, Senat Rzeczypospolitej Polskiej, Prezes Rady Ministrów, Minister Sprawiedliwości and Minister Finansów

CELEX number:
62018CB0745
Author:
Court of Justice
Date of document:
21/06/2019

European Parliament legislative resolution of 3 October 2018 on the proposal for a Council directive amending Directive 2006/112/EC as regards rates of value added tax (COM(2018)0020 – C8-0023/2018 – 2018/0005(CNS))

CELEX number:
52018AP0371
Author:
European Parliament, Committee on Economic and Monetary Affairs, Committee on Legal Affairs
Date of document:
03/10/2018; Date of vote

European Parliament resolution of 4 October 2018 on fighting customs fraud and protecting EU own resources (2018/2747(RSP))

CELEX number:
52018IP0384
Author:
European Parliament, Committee on Budgetary Control
Date of document:
04/10/2018; Date of vote

European Parliament legislative resolution of 3 October 2018 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud (COM(2018)0298 – C8-0265/2018 – 2018/0150(CNS))

CELEX number:
52018AP0367
Author:
European Parliament, Committee on Economic and Monetary Affairs
Date of document:
03/10/2018; Date of vote
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