2009/0139(CNS)
Value added tax (VAT): application of the reverse charge mechanism to supplies of certain services suspectible to fraud
Basic information
2009/0139(CNS)
CNS - Consultation procedure
Directive
Amending Directive 2006/112/EC 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
-
European Parliament
Committee responsible Rapporteur Appointed ECONEconomic and Monetary Affairs
CASA David (PPE)
20/10/2009
-
Council of the European Union
Council configuration Meetings Date Economic and Financial Affairs ECOFIN 3003 16/03/2010 Economic and Financial Affairs ECOFIN 2981 02/12/2009 -
European Commission
Commission DG Commissioner Taxation and Customs Union ŠEMETA Algirdas
Key events
| Date | Event | Reference | Summary |
|---|---|---|---|
| 29/09/2009 | Legislative proposal published | COM(2009)0511 | |
| 07/10/2009 | Committee referral announced in Parliament | ||
| 02/12/2009 | Debate in Council | ||
| 27/01/2010 | Vote in committee | ||
| 02/02/2010 | Committee report tabled for plenary, 1st reading/single reading | A7-0008/2010 | |
| 08/02/2010 | Debate in Parliament | ||
| 10/02/2010 | Decision by Parliament | T7-0011/2010 | |
| 10/02/2010 | Results of vote in Parliament | ||
| 16/03/2010 | Act adopted by Council after consultation of Parliament | ||
| 16/03/2010 | End of procedure in Parliament | ||
| 20/03/2010 | Final act published in Official Journal |
Technical information
| Procedure | Information |
|---|---|
| Procedure reference | 2009/0139(CNS) |
| Procedure type | CNS - Consultation procedure |
| Nature of procedure | Legislation |
| Legislative instrument | Directive |
| Amending Directive 2006/112/EC 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/7/01137
|
Documentation gateway
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Document type Committee Reference Date Summary Committee draft report PE430.612 13/11/2009 Amendments tabled in committee PE430.935 10/12/2009 Committee report tabled for plenary, 1st reading/single reading A7-0008/2010 02/02/2010 Text adopted by Parliament, 1st reading/single reading T7-0011/2010 10/02/2010 -
Document type Reference Date Summary Legislative proposal COM(2009)0511 29/09/2009 Commission response to text adopted in plenary SP(2010)1339 17/03/2010 -
Institution/body Document type Reference Date Summary ESC Economic and Social Committee: opinion, report CES0101/2010 20/01/2010