2012/0102(CNS)

Common system of value added tax (VAT): treatment of vouchers

Basic information

2012/0102(CNS)

CNS - Consultation procedure

Directive

Amending Directive 2006/112/EC 2004/0079(CNS)

Subject

2.70.02 Indirect taxation, VAT, excise duties
8.50.01 Implementation of EU law

Status

Procedure completed

Key players

Key events

Date Event Reference Summary
10/05/2012 Legislative proposal published COM(2012)0206
12/06/2012 Committee referral announced in Parliament
26/02/2013 Vote in committee
04/03/2013 Committee report tabled for plenary, 1st reading/single reading A7-0058/2013
17/04/2013 Decision by Parliament T7-0175/2013
17/04/2013 Results of vote in Parliament
27/06/2016 Act adopted by Council after consultation of Parliament
27/06/2016 End of procedure in Parliament
01/07/2016 Final act published in Official Journal

Technical information

Procedure Information
Procedure reference 2012/0102(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/7/09537

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE501.925 11/12/2012
    Amendments tabled in committee PE502.194 24/01/2013
    Committee report tabled for plenary, 1st reading/single reading A7-0058/2013 04/03/2013
    Text adopted by Parliament, 1st reading/single reading T7-0175/2013 17/04/2013
  • Document type Reference Date Summary
    Document attached to the procedure SWD(2012)0126 10/05/2012
    Document attached to the procedure SWD(2012)0127 10/05/2012
    Legislative proposal COM(2012)0206 10/05/2012
    Commission response to text adopted in plenary SP(2013)338 15/05/2013
  • Document type Parliament/Chamber Reference Date Summary
    Contribution PT_PARLIAMENT COM(2012)0206 27/09/2012
  • Institution/body Document type Reference Date Summary
    ESC Economic and Social Committee: opinion, report CES1401/2012 14/11/2012

Additional information

Source Document Date
National parliaments IPEX
European Commission EUR-Lex