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Taxation and Customs Union

Taxation proposals (legislation)

COM (2003) 841

Proposal for a COUNCIL DIRECTIVE amending Directive 2003/49/EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States

30/12/2003
COM (2003) 841

Proposal for a COUNCIL DIRECTIVE amending Directive 2003/49/EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States

30/12/2003
COM (2003) 825

Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services.

16/12/2003
COM (2003) 825

Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services.

16/12/2003
COM (2003) 822

Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards the place of supply of services.

23/12/2003
COM (2003) 822

Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards the place of supply of services.

23/12/2003
COM (2003) 797-1

Proposal for a Regulation of the European Parliament and of the Council on administrative cooperation in the field of excise duties

18/12/2003
COM (2003) 797-1

Proposal for a Regulation of the European Parliament and of the Council on administrative cooperation in the field of excise duties

18/12/2003
COM (2003) 797-2

Proposal for a Directive of the European Parliament and of the Council amending Council Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and Council Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products.

18/12/2003
COM (2003) 797-2

Proposal for a Directive of the European Parliament and of the Council amending Council Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and Council Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products.

18/12/2003
COM (2003) 792

Proposal for a Council Decision concerning the dock dues in the French overseas departments and extending the period of validity of Decision 89/688/EEC.

17/12/2003
COM (2003) 792

Proposal for a Council Decision concerning the dock dues in the French overseas departments and extending the period of validity of Decision 89/688/EEC.

17/12/2003
COM (2003) 613

Proposal for a COUNCIL DIRECTIVE amending Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States

17/10/2003
COM (2003) 613

Proposal for a COUNCIL DIRECTIVE amending Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States

17/10/2003
COM (2003) 462

Proposal for a COUNCIL DIRECTIVE amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States.

29/07/2003
COM (2003) 462

Proposal for a COUNCIL DIRECTIVE amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States.

29/07/2003
COM (2003) 446

Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation.

31/07/2003
COM (2003) 446

Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation.

31/07/2003
COM (2003) 397

Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards reduced rates of value added tax.

23/07/2003
COM (2003) 397

Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards reduced rates of value added tax.

23/07/2003
COM (2003) 335

Proposal for a Council Directive amending Directive 77/388/CEE concerning the common system of value added tax, as regards conferment of implementing powers and the procedure for adopting derogations.

10/06/2003
COM (2003) 335

Proposal for a Council Directive amending Directive 77/388/CEE concerning the common system of value added tax, as regards conferment of implementing powers and the procedure for adopting derogations.

10/06/2003
COM (2003) 234

Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards value added tax on services provided in the postal sector.

5/05/2003
COM (2003) 234

Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards value added tax on services provided in the postal sector.

5/05/2003