VAT Legislation proposed

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

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

COM/2017/567

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 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

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

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

deenfr 

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)

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

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

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.

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.

deenfr

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

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

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 )

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.

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.

deenfr

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

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.

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

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

deenfr

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

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

COM (2006) 404

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

deenfr

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

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

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) 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

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

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

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

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.

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.

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.

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.

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.

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).