2012/0205(CNS)

Common system of value added tax (VAT): quick reaction mechanism against VAT fraud

Basic information

2012/0205(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
8.70.04 Protecting financial interests of the EU against fraud

Status

Procedure completed

Key players

Key events

Date Event Reference Summary
31/07/2012 Legislative proposal published COM(2012)0428
11/09/2012 Committee referral announced in Parliament
04/12/2012 Debate in Council
22/01/2013 Vote in committee
24/01/2013 Committee report tabled for plenary, 1st reading/single reading A7-0014/2013
07/02/2013 Decision by Parliament T7-0051/2013
07/02/2013 Results of vote in Parliament
07/02/2013 Debate in Parliament
05/03/2013 Debate in Council
22/07/2013 Act adopted by Council after consultation of Parliament
22/07/2013 End of procedure in Parliament
26/07/2013 Final act published in Official Journal

Technical information

Procedure Information
Procedure reference 2012/0205(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/7/10204

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE498.155 12/11/2012
    Amendments tabled in committee PE501.907 05/12/2012
    Committee report tabled for plenary, 1st reading/single reading A7-0014/2013 24/01/2013
    Text adopted by Parliament, 1st reading/single reading T7-0051/2013 07/02/2013
  • Document type Reference Date Summary
    Legislative proposal COM(2012)0428 31/07/2012
    Commission response to text adopted in plenary SP(2013)239 04/04/2013
  • Document type Parliament/Chamber Reference Date Summary
    Contribution PT_PARLIAMENT COM(2012)0428 25/10/2012
    Contribution RO_CHAMBER COM(2012)0428 07/11/2012
  • Institution/body Document type Reference Date Summary
    ESC Economic and Social Committee: opinion, report CES2139/2012 14/11/2012

Additional information

Source Document Date
National parliaments IPEX
European Commission EUR-Lex