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European Parliament resolution of 16 February 2022 on the implementation of the Sixth VAT Directive: what is the missing part to reduce the EU VAT gap? (2020/2263(INI))

OJ C 342, 6.9.2022, p. 88–98 (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 342, 6.9.2022, p. 77–87 (GA)

OJ C 342, 6.9.2022, p. 88–98

European Parliament legislative resolution of 14 December 2021 on the proposal for a Council regulation amending Regulation (EU, Euratom) No 609/2014 in order to enhance predictability for Member States and to clarify procedures for dispute resolution when making available the traditional, VAT and GNI based own resources (COM(2021)0327 — C9-0257/2021 — 2021/0161(NLE))

OJ C 251, 30.6.2022, p. 175–180 (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 251, 30.6.2022, p. 175–180

Case C-213/19: Judgment of the Court (Grand Chamber) of 8 March 2022 — European Commission v United Kingdom of Great Britain and Northern Ireland (Failure of a Member State to fulfil obligations — Article 4(3) TEU — Article 310(6) and Article 325 TFEU — Own resources — Customs duties — Value added tax (VAT) — Protection of the financial interests of the European Union — Combating fraud — Principle of effectiveness — Obligation for Member States to make own resources available to the European Commission — Financial liability of Member States in the event of losses of own resources — Imports of textiles and footwear from China — Large-scale and systematic fraud — Organised crime — Missing importers — Customs value — Undervaluation — Taxable amount for VAT purposes — Lack of systematic customs controls based on risk analysis and carried out prior to the release of the goods concerned — No systematic provision of security — Method used to estimate the amount of traditional own resources losses in respect of imports presenting a significant risk of undervaluation — Statistical method based on the average price determined at EU level — Whether permissible)

OJ C 171, 25.4.2022, p. 3–4 (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 171, 25.4.2022, p. 3–3 (GA)

OJ C 171, 25.4.2022, p. 3–4

Council Regulation (EU, Euratom) 2022/615 of 5 April 2022 amending Regulation (EU, Euratom) No 609/2014 in order to enhance predictability for Member States and to clarify procedures for dispute resolution when making available the traditional, VAT and GNI based own resources

ST/6769/2022/INIT

OJ L 115, 13.4.2022, p. 51–58 (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 115, 13.4.2022, p. 51–58

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL Ninth report from the Commission on VAT registration, collection and control procedures following Article 12 of Council Regulation (EEC, EURATOM) No 1553/89

COM/2022/137 final

Commission Implementing Decision (EU) 2022/523 of 31 March 2022 amending Implementing Decision (EU, Euratom) 2018/194 as regards the collection costs and models for statements of accounts for entitlements to traditional own resources and the form for reports on irrecoverable amounts

C/2022/1784

OJ L 104, 1.4.2022, p. 153–163 (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 104, 1.4.2022, p. 153–163

European Parliament legislative resolution of 25 March 2021 on the draft Council regulation amending Regulation (EEC, Euratom) No 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (12771/2020 — C9-0364/2020 — 2018/0133(NLE))

OJ C 494, 8.12.2021, p. 204–206 (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 494, 8.12.2021, p. 204–206

Opinion No 2/2021 concerning the Commission’s proposal for a Council Regulation amending Regulation (EU, Euratom) No 609/2014 in order to enhance predictability for Member States and to clarify procedures for dispute resolution when making available the traditional, VAT and GNI based own resources (COM(2021) 327 final of 25 June 2021, 2021/0161 (NLE)) 2021/C 402 I/01

ECA_OPI_2021_2

OJ C 402I, 5.10.2021, p. 1–1 (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 C 402I, 5.10.2021, p. 1–1

Proposal for a COUNCIL REGULATION amending Regulation (EU, Euratom) No 609/2014 in order to enhance predictability for Member States and to clarify procedures for dispute resolution when making available the traditional, VAT and GNI based own resources

COM/2021/327 final

Council Regulation (EU, Euratom) 2021/769 of 30 April 2021 amending Regulation (EEC, Euratom) No 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from value added tax

ST/12843/2020/INIT

OJ L 165, 11.5.2021, p. 9–14 (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 165, 11.5.2021, p. 9–14