2013/0343(CNS)

Common system of value added tax (VAT): standard VAT return

Basic information

2013/0343(CNS)

CNS - Consultation procedure

Directive

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

Subject

2.70.02 Indirect taxation, VAT, excise duties
3.45.08 Business environment, reduction of the administrative burdens

Status

Procedure lapsed or withdrawn

Key players

Key events

Date Event Reference Summary
23/10/2013 Legislative proposal published COM(2013)0721
15/11/2013 Debate in Council
18/11/2013 Committee referral announced in Parliament
30/01/2014 Vote in committee
04/02/2014 Committee report tabled for plenary, 1st reading/single reading A7-0090/2014
26/02/2014 Decision by Parliament T7-0138/2014
26/02/2014 Results of vote in Parliament
20/06/2014 Debate in Council
19/06/2015 Debate in Council
30/04/2016 Proposal withdrawn by Commission

Technical information

Procedure reference 2013/0343(CNS)
Procedure type CNS - Consultation procedure
Procedure subtype 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Stage reached in procedure Procedure lapsed or withdrawn
Committee dossier ECON/7/14450

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE523.020 14/11/2013
    Amendments tabled in committee PE524.728 17/12/2013
    Committee report tabled for plenary, 1st reading/single reading A7-0090/2014 04/02/2014
    Text adopted by Parliament, 1st reading/single reading T7-0138/2014 26/02/2014
  • Document type Reference Date Summary
    Document attached to the procedure SWD(2013)0428 23/10/2013
    Legislative proposal COM(2013)0721 23/10/2013
    Document attached to the procedure SWD(2013)0426 23/10/2013
    Document attached to the procedure SWD(2013)0427 23/10/2013
    Commission response to text adopted in plenary SP(2014)446 20/05/2014
  • Document type Parliament/Chamber Reference Date Summary
    Contribution PT_PARLIAMENT COM(2013)0721 18/12/2013
    Contribution IT_SENATE COM(2013)0721 19/05/2014
  • Institution/body Document type Reference Date Summary
    ESC Economic and Social Committee: opinion, report CES6872/2013 26/02/2014

Additional information

Source Document Date
National parliaments IPEX
European Commission EUR-Lex