2009/0009(CNS)
Value added tax (VAT): rules of invoicing
Basic information
2009/0009(CNS)
CNS - Consultation procedure
Directive
Amending Directive 2006/112/EC, VAT Directive 2004/0079(CNS)
Subject
2.70.02 Indirect taxation, VAT, excise duties
7.30.30.06 Action to combat economic fraud and corruption
Status
Procedure completed
Key players
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European Parliament
Committee responsible Rapporteur Appointed ECONEconomic and Monetary Affairs
CASA David (PPE)
21/07/2009
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Former committee responsible Former rapporteur Appointed ECONEconomic and Monetary Affairs
Committee for opinion Rapporteur for opinion Appointed JURILegal Affairs
THEIN Alexandra (ALDE)
02/09/2009
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Former committee for opinion Former rapporteur for opinion Appointed JURILegal Affairs
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Council of the European Union
Council configuration Meetings Date Economic and Financial Affairs ECOFIN 3027 13/07/2010 Economic and Financial Affairs ECOFIN 3003 16/03/2010 Economic and Financial Affairs ECOFIN 2948 09/06/2009 -
European Commission
Commission DG Commissioner Taxation and Customs Union ŠEMETA Algirdas
Key events
| Date | Event | Reference | Summary |
|---|---|---|---|
| 28/01/2009 | Legislative proposal published | COM(2009)0021 | |
| 09/03/2009 | Committee referral announced in Parliament | ||
| 09/06/2009 | Debate in Council | ||
| 19/10/2009 | Committee referral announced in Parliament | ||
| 16/03/2010 | Debate in Council | ||
| 17/03/2010 | Vote in committee | ||
| 25/03/2010 | Committee report tabled for plenary, 1st reading/single reading | A7-0065/2010 | |
| 05/05/2010 | Decision by Parliament | T7-0092/2010 | |
| 05/05/2010 | Results of vote in Parliament | ||
| 13/07/2010 | Act adopted by Council after consultation of Parliament | ||
| 13/07/2010 | End of procedure in Parliament | ||
| 22/07/2010 | Final act published in Official Journal |
Technical information
| Procedure | Information |
|---|---|
| Procedure reference | 2009/0009(CNS) |
| Procedure type | CNS - Consultation procedure |
| Nature of procedure | Legislation |
| Legislative instrument | Directive |
| Amending Directive 2006/112/EC, VAT Directive 2004/0079(CNS) | |
| Legal basis | Treaty on the Functioning of the EU TFEU 113 |
| Other legal basis | Rules of Procedure EP 165 |
| Stage reached in procedure | Procedure completed |
| Committee dossier |
ECON/7/00234
|
Documentation gateway
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Document type Committee Reference Date Summary Committee draft report PE430.975 11/12/2009 Amendments tabled in committee PE438.381 28/01/2010 Amendments tabled in committee PE438.508 08/02/2010 Committee opinion JURI PE438.143 09/03/2010 Committee report tabled for plenary, 1st reading/single reading A7-0065/2010 25/03/2010 Text adopted by Parliament, 1st reading/single reading T7-0092/2010 05/05/2010 -
Document type Reference Date Summary Document attached to the procedure COM(2009)0020 28/01/2009 Legislative proposal COM(2009)0021 28/01/2009 Commission response to text adopted in plenary SP(2010)3805 24/06/2010 -
Document type Parliament/Chamber Reference Date Summary Contribution DE_BUNDESRAT COM(2009)0021 23/02/2009 -
Institution/body Document type Reference Date Summary ESC Economic and Social Committee: opinion, report CES1039/2009 10/06/2009