Taxation proposals (legislation)

Commission proposal for a Council Directive on the taxation of parent companies and subsidiaries of different Member States.
See also the Impact assessment (SWD/2013/ 474), its summary , and the Commissioner's statement (SPEECH-13-969).

Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return.
See also the Implementation Plan (SWD/2013/ 428) , the Impact Assessment (SWD/2013/427) , its summary (SWD/2013/426) and Commissioner Šemeta's speaking points.

Proposal for a Council Regulation amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services.
See also the press notice .

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.

Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of vouchers
See also the Impact Assessment

Proposal for a Council Regulation amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunication services, broadcasting services or electronic services to non-taxable persons

Proposal for a Council Regulation on Administrative Cooperation in the field of excise duties

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

Corrigenda to the Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB). In Annexes II and III the Greek name for Cyprus 'Κύπρος' replaces the English and Turkish terms.

Proposal for a Council Directive on a common system of financial transaction tax and amending Directive 2008/7/EC.

Proposal for a Council Decision amending Decision 2002/546/EC as regards its period of application (products produced locally in the Canary Islands).

Proposal for a Council Directive amending Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity.

See also the press release (IP/11/468 ), the questions and answers (MEMO/11/238 ) , the citizens' summary , the accompanying communication (COM/2011/168 ), the impact assessment (Vol. 1. and Vol. 2 ), and its summary , and the presentation .

Proposal for a Council Implementing Decision authorising Sweden to apply a reduced rate of electricity tax to electricity directly provided to vessels at berth in a port ('shore-side electricity') in accordance with Article 19 of Directive 2003/96/EC

Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)

Proposal for a Council Directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (Recast)

Proposal for a Council Decision amending Decision 2004/162/EC as regards the products that may benefit from exemption from or a reduction in dock dues

See also the Commission report (COM/2010/742 ).

Proposal for a Council Implementing Decision amending Decision 2007/884/EC authorising the United Kingdom to apply a measure derogating from Articles 26(1)(a), 168 and 169 of Directive 2006/112/EC on the common system of value added tax

Proposal for a Council Implementing Decision amending Decision 2007/441/EC authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Council Directive 2006/112/EC on the common system of value added tax

Proposal for a Council Implementing Decision authorising the Italian Republic to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

Proposal for a Council Directive amending Directive 2008/9/EC laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State
See also the press release ( IP/10/950 )

Proposal for a Council implementing decision authorising the Republic of Latvia to apply a measure derogating from Article 287 of Council Directive 2006/112/EC on the common system of value added tax

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

Proposal for a Council Implementing Decision authorising Romania to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

Proposal for a Council implementing decision authorising France and Italy to introduce a special measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax

Proposal for a Council Implementing Decision authorising Poland to introduce a special measure derogating from Article 26(1)(a) and Article 168 of Directive 2006/112/EC on the common system of value added tax

Proposal for a Council Implementing Decision authorising Germany, Italy and Austria to introduce a special measure derogating from Article 193 of Directive 2006/112/EC and amending Decision 2007/250/EC to extend the period of validity of the authorisation granted to the United Kingdom

Proposal for a Council implementing decision authorising the Kingdom of the Netherlands to apply a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

Proposal for a Council implementing decision authorising the Federal Republic of Germany and the Grand Duchy of Luxembourg to apply a measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax