2004/0079(CNS)
Common system of value added tax (VAT)
Basic information
2004/0079(CNS)
CNS - Consultation procedure
Directive
Amended by
2003/0329(CNS)
Amended by
2006/0245(CNS)
Amended by
2007/0136(CNS)
Amended by
2007/0238(CNS)
Amended by
2008/0058(CNS)
Amended by
2008/0143(CNS)
Amended by
2008/0228(CNS)
Amended by
2009/0009(CNS)
Amended by
2009/0139(CNS)
Amended by
2010/0179(CNS)
Amended by
2012/0102(CNS)
Amended by
2012/0205(CNS)
Amended by
2013/0280(CNS)
Amended by
2015/0296(CNS)
Amended by
2016/0370(CNS)
Amended by
2016/0374(CNS)
Amended by
2016/0406(CNS)
Amended by
2017/0251(CNS)
Amended by
2017/0349(CNS)
Amended by
2018/0005(CNS)
Amended by
2018/0006(CNS)
Amended by
2018/0124(CNS)
Amended by
2018/0150(CNS)
Amended by
2018/0412(CNS)
Amended by
2018/0415(CNS)
Amended by
2020/0165(CNS)
Amended by
2021/0097(CNS)
Amended by
2022/0027(CNS)
See also
2008/0181(CNS)
Subject
2.70.02 Indirect taxation, VAT, excise duties
Status
Procedure completed
Key players
-
European Parliament
Committee responsible Rapporteur Appointed ECONEconomic and Monetary Affairs
HUDGHTON Ian (Verts/ALE)
21/09/2004
Committee for opinion Rapporteur for opinion Appointed JURILegal Affairs
The committee decided not to give an opinion. 26/10/2004
-
Council of the European Union
Council configuration Meetings Date Economic and Financial Affairs ECOFIN 2766 28/11/2006 -
European Commission
Commission DG Commissioner Taxation and Customs Union
Key events
| Date | Event | Reference | Summary |
|---|---|---|---|
| 15/04/2004 | Legislative proposal published | COM(2004)0246 | |
| 15/09/2004 | Committee referral announced in Parliament | ||
| 18/04/2005 | Vote in committee | ||
| 21/04/2005 | Committee report tabled for plenary, 1st reading/single reading | A6-0097/2005 | |
| 10/05/2005 | Decision by Parliament | T6-0164/2005 | |
| 10/05/2005 | Results of vote in Parliament | ||
| 28/11/2006 | Act adopted by Council after consultation of Parliament | ||
| 28/11/2006 | End of procedure in Parliament | ||
| 11/12/2006 | Final act published in Official Journal |
Technical information
| Procedure | Information |
|---|---|
| Procedure reference | 2004/0079(CNS) |
| Procedure type | CNS - Consultation procedure |
| Nature of procedure | Recast |
| Legislative instrument | Directive |
|
Amended by
2003/0329(CNS)
Amended by 2006/0245(CNS) Amended by 2007/0136(CNS) Amended by 2007/0238(CNS) Amended by 2008/0058(CNS) Amended by 2008/0143(CNS) Amended by 2008/0228(CNS) Amended by 2009/0009(CNS) Amended by 2009/0139(CNS) Amended by 2010/0179(CNS) Amended by 2012/0102(CNS) Amended by 2012/0205(CNS) Amended by 2013/0280(CNS) Amended by 2015/0296(CNS) Amended by 2016/0370(CNS) Amended by 2016/0374(CNS) Amended by 2016/0406(CNS) Amended by 2017/0251(CNS) Amended by 2017/0349(CNS) Amended by 2018/0005(CNS) Amended by 2018/0006(CNS) Amended by 2018/0124(CNS) Amended by 2018/0150(CNS) Amended by 2018/0412(CNS) Amended by 2018/0415(CNS) Amended by 2020/0165(CNS) Amended by 2021/0097(CNS) Amended by 2022/0027(CNS) See also 2008/0181(CNS) |
|
| Legal basis | EC Treaty (after Amsterdam) EC 093 |
| Stage reached in procedure | Procedure completed |
| Committee dossier |
ECON/6/22016
|
Documentation gateway
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Document type Committee Reference Date Summary Committee report tabled for plenary, 1st reading/single reading A6-0097/2005 21/04/2005 Text adopted by Parliament, 1st reading/single reading T6-0164/2005 OJ C 092 20.04.2006, p. 0018-0063 E 10/05/2005 Document attached to the procedure B8-0210/2015 08/07/2015 -
Document type Reference Date Summary Supplementary legislative basic document 06550/2005 18/02/2005 -
Document type Reference Date Summary Legislative proposal COM(2004)0246 15/04/2004 Follow-up document COM(2009)0325 02/07/2009 Follow-up document COM(2012)0605 22/10/2012 Follow-up document COM(2018)0118 08/03/2018 Follow-up document SWD(2020)0029 10/02/2020 Follow-up document COM(2020)0047 10/02/2020 Follow-up document COM(2024)0307 22/07/2024 -
Institution/body Document type Reference Date Summary ESC Economic and Social Committee: opinion, report CES1202/2004 OJ C 074 23.03.2005, p. 0021-0022 15/09/2004