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Taxation and Customs Union

History of VAT proposals

This page contains legislative VAT proposals tabled by the European Commission over the past years.

2018

18/01/2018

COM/2018/20 Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards rates of value added tax

COM/2018/20 - Annex

Annex to the Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards rates of value added tax

SWD/2018/7

Impact Assessment accompanying the proposal for a Council Directive amending Directive 2006/112/EC as regards rates of value added tax
SWD/2018/8 Executive Summary of the Impact Assessment accompanying the proposal for a Council Directive amending Directive 2006/112/EC as regards rates of value added tax
COM/2018/21 Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises
SWD/2018/9 Impact Assessment accompanying the proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises
SWD/2018/11 Executive Summary of the Impact Assessment accompanying the proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises

2017

19/12/2017

COM/2017/783 Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax, with regard to the obligation to respect a minimum standard rate

30/11/2017

COM/2017/706 Amended proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of value added tax
SWD/2017/428

Impact Assessment accompanying the amended proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of value added tax

SWD/2017/429

Executive Summary of the Impact Assessment accompanying the amended proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of value added tax

Opinion of the Regulatory Scrutiny Board

Opinion on the Impact Assessment (EN only)

04/10/2017

COM/2017/569 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
SWD(2017) 325 Impact assessment for the proposal 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
SWD(2017) 326 Executive summary of the impact assessment for the proposal 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/2017/568 Proposal for a COUNCIL IMPLEMENTING REGULATION amending Implementing Regulation (EU) No 282/2011 as regards certain exemptions for intra-Community transactions

COM/2017/567

Proposal for a COUNCIL REGULATION amending Regulation (EU) No 904/2010 as regards the certified taxable person

2016

21/12/2016

COM/2016/811

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold

SWD/2016/457

Impact assessment for the proposal as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold

SWD/2016/458

Executive Summary of the Impact Assessment for the proposal as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold

Opinion of the Regulatory Scrutiny Board

Part 1 Part 2

Opinion on the Impact Assessment (EN only)

01/12/2016

COM/2016/757

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.

SWD/2016/379

Impact assessment for the proposal to modernise VAT for cross-border E-Commerce

SWD/2016/382

Executive Summary of the Impact Assessment on the proposal to modernise VAT for cross-border e-commerce

Opinion Opinion on the Impact Assessment (EN only)
COM/2016/756

Proposal for a COUNCIL IMPLEMENTING REGULATION amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax.

COM/2016/755

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/2016/758

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals

SWD/2016/392

Impact Assessment

SWD/2016/393

Executive Summary Impact assessment

Opinion on the Impact assessment

Part 1 Part 2

Opinion on the Impact assessment

2015

14/12/2015

COM (2015) 646

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

2012

18/12/2012

COM (2012) 763

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

31/07/2012

COM (2012) 428

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.

10/05/2012

COM (2012) 206

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

13/01/2012

COM (2012) 2

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

2010

03/12/2010

COM (2010) 707

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

04/10/2010

COM (2010) 540

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

23/07/2010

COM (2010) 396

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

15/07/2010

COM (2010) 381

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 )

05/07/2010

COM (2010) 360

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

24/06/2010

COM (2010) 331

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

17/06/2010

COM (2010) 313

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

10/06/2010

COM (2010) 305

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

07/06/2010

COM (2010) 293

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

26/04/2010

COM (2010) 175

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

06/04/2010

COM (2010) 129

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

COM (2010) 111

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

2009

16/12/2009

COM (2009) 672

Proposal for a Council Regulation laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (Recast)

8/12/2009

COM (2009) 668

Proposal for a Council Decision authorising the Republic of Lithuania to extend the application of a measure derogating from Article 193 of Council Directive 2006/112/EC on the common system of value added tax

24/11/2009

COM (2009) 641

Proposal for a Council Decision authorising the Portuguese Republic to apply a measure derogating from Articles 168, 193 and 250 of Council Directive 2006/112/EC on the common system of value added tax

29/10/2009

COM (2009) 608

Proposal for a COUNCIL DECISION authorising the Republic of Estonia and the Republic of Slovenia to apply a measure derogating from Article 167 of Council Directive 2006/112/EC on the common system of value added tax

COM (2009) 583

Proposal for a COUNCIL DECISION authorising the Republic of Austria to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax

COM (2009) 582

Proposal for a COUNCIL DECISION authorising the Republic of Latvia to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

29/09/2009

COM (2009) 511

Proposal for a Council Directive amending Directive 2006/112/EC as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud

For more information see frequently asked questions ( MEMO/09/423 ) and the press release ( IP/09/1376 ).

26/08/2009

COM (2009) 435

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

16/07/2009

COM (2009) 364

Proposal for a Council Decision authorising the Federal Republic of Germany to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax

21/04/2009

COM (2009) 183

Proposal for a Council Decision amending Council Decision 2007/250/EC authorising the United Kingdom to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

28/01/2009

COM (2009) 21

Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing

See also the press release ( IP/09/132 ), the frequently asked questions and the Communication ( COM/2009/20).

2008

1/12/2008

COM (2008) 805

Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards tax evasion linked to import and other cross-border transactions

See also the press release IP/08/1846 and COM(2008)807

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COM (2008) 805

Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards tax evasion linked to import and other cross-border transactions

See also the press release IP/08/1846 and COM(2008)807

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17/11/2008

COM (2008) 753

Proposal for a Council Decision Authorising the Czech Republic and the Federal Republic of Germany to apply measures derogating from Article 5 of Council Directive 2006/112/EC on the common system of value added tax (Border bridges)

COM (2008) 753

Proposal for a Council Decision Authorising the Czech Republic and the Federal Republic of Germany to apply measures derogating from Article 5 of Council Directive 2006/112/EC on the common system of value added tax (Border bridges)

7/07/2008

COM (2008) 428

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards reduced rates of value added tax

See also the press release IP/08/1109, MEMO/08/481 and the impact assessment SEC/08/2190 and its summary SEC/08/2191

COM (2008) 428

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards reduced rates of value added tax

See also the press release IP/08/1109, MEMO/08/481 and the impact assessment SEC/08/2190 and its summary SEC/08/2191

30/06/2008

COM(2008) 404

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

COM(2008) 404

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

17/03/2008

COM (2008) 147

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community transactions

Proposal for a COUNCIL REGULATION amending Regulation (EC) No 1798/2003 to combat tax evasion connected with intra-Community transactions

See the press release IP/08/454.

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COM (2008) 147

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community transactions

Proposal for a COUNCIL REGULATION amending Regulation (EC) No 1798/2003 to combat tax evasion connected with intra-Community transactions

See the press release IP/08/454.

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2007

5/12/2007

COM (2007) 771

Proposal for a COUNCIL DECISION Authorising the Federal Republic of Germany and the Republic of Poland to apply measures derogating from Article 5 of Council Directive 2006/112/EC on the common system of value added tax

COM (2007) 771

Proposal for a COUNCIL DECISION Authorising the Federal Republic of Germany and the Republic of Poland to apply measures derogating from Article 5 of Council Directive 2006/112/EC on the common system of value added tax

26/11/2007

COM (2007) 752

Proposal for a COUNCIL DECISION authorising the United Kingdom to continue 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

COM (2007) 752

Proposal for a COUNCIL DECISION authorising the United Kingdom to continue 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

28/11/2007

COM (2007) 747

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of insurance and financial services.

See also the press release IP/07/1782, MEMO/07/519 and the impact assessment SEC/07/1554

and its summary SEC/07/1555

See also background paper TAXUD/2414/08

COM (2007) 747

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of insurance and financial services.

See also the press release IP/07/1782, MEMO/07/519 and the impact assessment SEC/07/1554

and its summary SEC/07/1555

See also background paper TAXUD/2414/08

COM (2007) 746

Proposal for a COUNCIL REGULATION laying down implementing measures for Directive 2006/112/EC on the common system of value added tax, as regards the treatment of insurance and financial services.

See also the press release IP/07/1782, MEMO/07/519 and the impact assessment SEC/07/1554

and its summary SEC/07/1555

See also background paper TAXUD/2414/08

COM (2007) 746

Proposal for a COUNCIL REGULATION laying down implementing measures for Directive 2006/112/EC on the common system of value added tax, as regards the treatment of insurance and financial services.

See also the press release IP/07/1782, MEMO/07/519 and the impact assessment SEC/07/1554

and its summary SEC/07/1555

See also background paper TAXUD/2414/08

7/11/2007

COM (2007) 677

Proposal for a COUNCIL DIRECTIVE amending VAT Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

COM (2007) 677

Proposal for a COUNCIL DIRECTIVE amending VAT Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

3/09/2007

COM (2007) 491

Proposal for a Council 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 (Only the Dutch version is authentic)

COM (2007) 491

Proposal for a Council 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 (Only the Dutch version is authentic)

5/07/2007

COM (2007) 381

Proposal for a Council Directive amending Directive 2006/112/EEC with regard to certain temporary provisions concerning rates of value added tax. See also the press release IP/07/1017, MEMO/07/277 and COM(2007)380.

COM (2007) 381

Proposal for a Council Directive amending Directive 2006/112/EEC with regard to certain temporary provisions concerning rates of value added tax. See also the press release IP/07/1017, MEMO/07/277 and COM(2007)380.

15/05/2007

COM (2007) 251

Proposal for a COUNCIL DECISION authorising Austria to conclude an agreement with Switzerland that includes provisions derogating from Article 2(1)(d) of Directive 2006/112/EC on the common system of value added tax (Only the German version is authentic)

COM (2007) 251

Proposal for a COUNCIL DECISION authorising Austria to conclude an agreement with Switzerland that includes provisions derogating from Article 2(1)(d) of Directive 2006/112/EC on the common system of value added tax (Only the German version is authentic)

7/05/2007

COM (2007) 238

Proposal for a COUNCIL DECISION authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax

COM (2007) 238

Proposal for a COUNCIL DECISION authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax

2006

14/12/2006

COM (2006) 802

Proposal for a COUNCIL DECISION authorising Estonia, Slovenia, Sweden and the United Kingdom to apply a special measure derogating from Article 17(1) of the Sixth Council Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes

COM (2006) 802

Proposal for a COUNCIL DECISION authorising Estonia, Slovenia, Sweden and the United Kingdom to apply a special measure derogating from Article 17(1) of the Sixth Council Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes

15/12/2006

COM (2006) 796

Proposal for a COUNCIL DECISION extending the application of Decision 2000/91/EC authorising the Kingdom of Denmark and the Kingdom of Sweden to apply a measure derogating from Article 17 of the Sixth Council Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes

COM (2006) 796

Proposal for a COUNCIL DECISION extending the application of Decision 2000/91/EC authorising the Kingdom of Denmark and the Kingdom of Sweden to apply a measure derogating from Article 17 of the Sixth Council Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes

24/11/2006

COM (2006) 739

Proposal for a Council Directive amending Council Directive 2002/38/EC as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services )

COM (2006) 739

Proposal for a Council Directive amending Council Directive 2002/38/EC as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services )

28/11/2006

COM (2006) 736

Proposal for a Council Decision authorising Romania to apply a reduced rate of VAT to certain labour-intensive services referred to in Article 28(6) of Directive 77/388/EEC.

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COM (2006) 736

Proposal for a Council Decision authorising Romania to apply a reduced rate of VAT to certain labour-intensive services referred to in Article 28(6) of Directive 77/388/EEC.

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19/10/2006

COM (2006) 605

Proposal for a COUNCIL DIRECTIVE on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures

COM (2006) 605

Proposal for a COUNCIL DIRECTIVE on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures

28/09/2006

COM (2006) 555

Proposal for a Council Decision authorising the United Kingdom to introduce a special measure derogating from Article 21(1)(a) of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes.

COM (2006) 555

Proposal for a Council Decision authorising the United Kingdom to introduce a special measure derogating from Article 21(1)(a) of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes.

22/09/2006

COM (2006) 522

Proposal for a Council Directive adapting certain directives in the field of taxation, by reason of the accession of the Republic of Bulgaria and Romania

See also the Annex

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COM (2006) 522

Proposal for a Council Directive adapting certain directives in the field of taxation, by reason of the accession of the Republic of Bulgaria and Romania

See also the Annex

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24/07/2006

COM (2006) 410

Proposal for a COUNCIL DECISION authorising certain Member States to apply a reduced rate of VAT to certain labour-intensive services in accordance with the procedure provided for in Article 28(6) of Directive 77/388/EEC

COM (2006) 410

Proposal for a COUNCIL DECISION authorising certain Member States to apply a reduced rate of VAT to certain labour-intensive services in accordance with the procedure provided for in Article 28(6) of Directive 77/388/EEC

19/07/2006

COM (2006) 404

Communication from the Commission to the Council in accordance with Article 27(3) of Directive 77/388/EEC

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COM (2006) 404

Communication from the Commission to the Council in accordance with Article 27(3) of Directive 77/388/EEC

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8/06/2006

COM (2006) 280

Proposal for a COUNCIL DECISION authorising the United Kingdom to introduce a special measure derogating from Articles 5(6) and 11(A)(1)(b) of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

COM (2006) 280

Proposal for a COUNCIL DECISION authorising the United Kingdom to introduce a special measure derogating from Articles 5(6) and 11(A)(1)(b) of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

2/06/2006

COM (2006) 263

Proposal for a COUNCIL DECISION authorising Greece and Portugal to introduce special measures derogating from Article 21(1) of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

COM (2006) 263

Proposal for a COUNCIL DECISION authorising Greece and Portugal to introduce special measures derogating from Article 21(1) of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

15/05/2006

COM (2006) 210 Proposal for a Council Directive amending Directive 2002/38/EC as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services (IP/06/621). deenfr

COM (2006) 210

Proposal for a Council Directive amending Directive 2002/38/EC as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services (IP/06/621).

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22/02/2006

COM (2006) 76 Proposal for a Council Directive on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries deenfr

COM (2006) 76

Proposal for a Council Directive on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries

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17/01/2006

COM (2005) 704

Proposal for a COUNCIL DECISION Authorising Lithuania to apply a measure derogating from Article 21 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

COM (2005) 704

Proposal for a COUNCIL DECISION Authorising Lithuania to apply a measure derogating from Article 21 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

2005

23/12/2005

COM (2005) 697

Proposal for a Council Decision authorising the Kingdom of Spain to apply a measure derogating from Article 11(A)(1) and Article 28e of the Sixth Council Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes

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COM (2005) 697

Proposal for a Council Decision authorising the Kingdom of Spain to apply a measure derogating from Article 11(A)(1) and Article 28e of the Sixth Council Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes

7/12/2005

COM (2005) 635 Proposal for a COUNCIL DECISION amending Decisions 98/161/EC, 2004/228/EC and 2004/295/EC as regards the extension of measures to prevent evasion of value added tax in the waste sector (derogations for Spain, Italy and the Netherlands)
COM (2005) 635 Proposal for a COUNCIL DECISION amending Decisions 98/161/EC, 2004/228/EC and 2004/295/EC as regards the extension of measures to prevent evasion of value added tax in the waste sector (derogations for Spain, Italy and the Netherlands)

22/11/2005

COM (2005) 581

Proposal for a Council Decision authorising the Republic of Lithuania to apply a measure derogating from Article 11(A) (1) and Article 28e of the Sixth Council Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes

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COM (2005) 581

Proposal for a Council Decision authorising the Republic of Lithuania to apply a measure derogating from Article 11(A) (1) and Article 28e of the Sixth Council Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes

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26/08/2005

COM (2005) 392 Proposal for a COUNCIL DECISION authorising Germany to conclude an agreement with Switzerland that includes provisions derogating from Articles 2 and 3 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
COM (2005) 392 Proposal for a COUNCIL DECISION authorising Germany to conclude an agreement with Switzerland that includes provisions derogating from Articles 2 and 3 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

18/08/2005

COM (2005) 376 Proposal for a COUNCIL DECISION authorising Latvia to extend the application of a measure derogating from Article 21 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
COM (2005) 376 Proposal for a COUNCIL DECISION authorising Latvia to extend the application of a measure derogating from Article 21 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes/td>

5/08/2005

COM (2005) 364 Proposal for a COUNCIL DECISION authorising Germany to conclude an agreement with Switzerland that includes provisions derogating from Articles 2 and 3 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
COM (2005) 364 Proposal for a COUNCIL DECISION authorising Germany to conclude an agreement with Switzerland that includes provisions derogating from Articles 2 and 3 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

20/07/2005

COM (2005) 334 Amended proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards the place of supply of services
COM (2005) 334 Amended proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards the place of supply of services

29/06/2005

COM (2005) 285 Proposal for a COUNCIL DECISION authorising the Kingdom of the Netherlands to apply a measure derogating from Article 11 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
COM (2005) 285 Proposal for a COUNCIL DECISION authorising the Kingdom of the Netherlands to apply a measure derogating from Article 11 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

14/04/2005

COM (2005) 136 Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC on the common system of value added tax, with regard to the length of time during which the minimum standard rate is to be applied
COM (2005) 136 Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC on the common system of value added tax, with regard to the length of time during which the minimum standard rate is to be applied

4/04/2005

COM (2005) 109 Proposal for a COUNCIL DECISION Authorising the Federal Republic of Germany and the Kingdom of the Netherlands to apply a measure derogating from article 3 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
COM (2005) 109 Proposal for a COUNCIL DECISION Authorising the Federal Republic of Germany and the Kingdom of the Netherlands to apply a measure derogating from article 3 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

16/03/2005

COM (2005) 89 Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion and avoidance, and repealing certain Decisions granting derogations
COM (2005) 89 Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion and avoidance, and repealing certain Decisions granting derogations 16/03/2005

19/01/2005

COM (2005) 4

Proposal for a COUNCIL DECISION authorising the Republic of Cyprus to apply a measure derogating from Article 11 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

COM (2005) 4

Proposal for a COUNCIL DECISION authorising the Republic of Cyprus to apply a measure derogating from Article 11 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

2004

6/11/2004

COM (2004) 856

Proposal for a COUNCIL DECISION authorising Denmark to apply a measure derogating from Article 14 (1) (d) of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

COM (2004) 856

Proposal for a COUNCIL DECISION authorising Denmark to apply a measure derogating from Article 14 (1) (d) of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

COM (2004) 854

Proposal for a COUNCIL DECISION amending Decision 2000/256/EC authorising the Kingdom of the Netherlands to apply a measure derogating from Article 11 of the sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

COM (2004) 854

Proposal for a COUNCIL DECISION amending Decision 2000/256/EC authorising the Kingdom of the Netherlands to apply a measure derogating from Article 11 of the sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

29/10/2004

COM (2004) 728 Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC with a view to simplifying value added tax obligations
COM (2004) 728 Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC with a view to simplifying value added tax obligations

22/10/2004

COM (2004) 692 Proposal for a COUNCIL DECISION amending Council Decision 2000/746/EC authorising the French Republic to apply a measure derogating from Article 11 of the sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
COM (2004) 692 Proposal for a COUNCIL DECISION amending Council Decision 2000/746/EC authorising the French Republic to apply a measure derogating from Article 11 of the sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

20/10/2004

COM (2004) 682 Proposal for a COUNCIL DECISION amending Article 3 of Decision 98/198/EC authorising the United Kingdom to extend application of a measure derogating from Articles 6 and 17 of the sixth VAT Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes
COM (2004) 682 Proposal for a COUNCIL DECISION amending Article 3 of Decision 98/198/EC authorising the United Kingdom to extend application of a measure derogating from Articles 6 and 17 of the sixth VAT Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes

13/10/2004

COM (2004) 662 Proposal for a COUNCIL DECISION amending Decision 2001/865/EC authorising the Kingdom of Spain to apply a measure derogating from Article 11 of the sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
COM (2004) 662 Proposal for a COUNCIL DECISION amending Decision 2001/865/EC authorising the Kingdom of Spain to apply a measure derogating from Article 11 of the sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes 13/10/2004

8/10/2004

COM (2004) 641 Proposal for a COUNCIL REGULATION laying down implementing measures for Directive 77/388/EEC on the common system of value added tax
COM (2004) 641 Proposal for a COUNCIL REGULATION laying down implementing measures for Directive 77/388/EEC on the common system of value added tax

2/09/2004

COM (2004) 579 Proposal for a COUNCIL DECISION authorising Germany to apply a measure derogating from Article 17 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
COM (2004) 579 Proposal for a COUNCIL DECISION authorising Germany to apply a measure derogating from Article 17 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

17/08/2004

COM (2004) 561 Proposal for a COUNCIL DECISION authorising Austria to apply a measure derogating from Article 17 of the Sixth Council Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes
COM (2004) 561 Proposal for a COUNCIL DECISION authorising Austria to apply a measure derogating from Article 17 of the Sixth Council Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes

21/06/2004

COM (2004) 436

Proposal for a Council Decision authorising Portugal to apply a measure derogating from Articles 21(1)(a) and 22 of the Sixth Directive of 17 May 1977 (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes.

COM (2004) 436

Proposal for a Council Decision authorising Portugal to apply a measure derogating from Articles 21(1)(a) and 22 of the Sixth Directive of 17 May 1977 (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes.

28/05/2004

COM (2004) 400

Proposal for a Council Decision authorising the United Kingdom to introduce a special measure derogating from Article 11 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes.

COM (2004) 400

Proposal for a Council Decision authorising the United Kingdom to introduce a special measure derogating from Article 11 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes.

21/04/2004

COM (2004) 296

Proposal for a COUNCIL DECISION authorising the Czech Republic and Poland to apply a reduced rate of VAT on certain labour-intensive services in accordance with the procedure provided for in Article 28(6) and (7) of Directive 77/388/EEC.

COM (2004) 296

Proposal for a COUNCIL DECISION authorising the Czech Republic and Poland to apply a reduced rate of VAT on certain labour-intensive services in accordance with the procedure provided for in Article 28(6) and (7) of Directive 77/388/EEC.

21/04/2004

COM (2004) 295

Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EC by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia.

COM (2004) 295

 

Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EC by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia.

15/04/2004

COM (2004) 246

Proposal for a COUNCIL DIRECTIVE on the common system of value added tax (Recast).

COM (2004) 246

Proposal for a COUNCIL DIRECTIVE on the common system of value added tax (Recast).

2003

23/12/2003

COM (2003) 822

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

COM (2003) 822

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

23/07/2003

COM (2003) 397

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

COM (2003) 397

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

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.

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.

2002

8/02/2002

COM (2002) 64 Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards the special scheme for travel agents
COM (2002) 64 Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards the special scheme for travel agents

1998

17/06/1998

COM (1998) 377 Proposal for a Council Regulation (EC) on verification measures, measures relating to the refund system and administrative cooperation measures necessary for the application of Directive 98/xxx/EC
COM (1998) 377 Proposal for a Council Regulation (EC) on verification measures, measures relating to the refund system and administrative cooperation measures necessary for the application of Directive 98/xxx/EC 17/06/1998

1997

25/06/1997

COM (1997) 325 Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC on the common system of Value Added Tax (the Value Added Tax Committee)
COM (1997) 325 Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC on the common system of Value Added Tax (the Value Added Tax Committee)

1973

20/06/1973

COM (1973) 950 Proposal for a sixth Council Directive on the harmonisation of legislation of Member States concerning turnover taxes deenfr
COM (1973) 950 Proposal for a sixth Council Directive on the harmonisation of legislation of Member States concerning turnover taxes deenfr