2016/0370(CNS)
Value added tax (VAT): certain obligations for supplies of services and distance sales of goods
Basic information
2016/0370(CNS)
CNS - Consultation procedure
Directive
Amending Directive 2006/112/EC
2004/0079(CNS)
Amending Directive 2009/132/EC
2008/0181(CNS)
Amended by
2020/0082(CNS)
Subject
2.40 Free movement of services, freedom to provide
2.70.02 Indirect taxation, VAT, excise duties
3.45.05 Business policy, e-commerce, after-sales service, commercial distribution
Status
Procedure completed
Key players
-
European Parliament
Committee responsible Rapporteur Appointed ECONEconomic and Monetary Affairs
IVAN Cătălin Sorin (S&D)
15/12/2016
Committee for opinion Rapporteur for opinion Appointed IMCOInternal Market and Consumer Protection
The committee decided not to give an opinion. JURILegal Affairs
The committee decided not to give an opinion. -
Council of the European Union
Council configuration Meetings Date Economic and Financial Affairs ECOFIN 3582 05/12/2017 Economic and Financial Affairs ECOFIN 3572 07/11/2017 -
European Commission
Commission DG Commissioner Taxation and Customs Union MOSCOVICI Pierre
Key events
| Date | Event | Reference | Summary |
|---|---|---|---|
| 01/12/2016 | Legislative proposal published | COM(2016)0757 | |
| 16/01/2017 | Committee referral announced in Parliament | ||
| 10/10/2017 | Vote in committee | ||
| 16/10/2017 | Committee report tabled for plenary, 1st reading/single reading | A8-0307/2017 | |
| 07/11/2017 | Debate in Council | ||
| 30/11/2017 | Decision by Parliament | T8-0471/2017 | |
| 30/11/2017 | Results of vote in Parliament | ||
| 05/12/2017 | Act adopted by Council after consultation of Parliament | ||
| 05/12/2017 | End of procedure in Parliament | ||
| 29/12/2017 | Final act published in Official Journal |
Technical information
| Procedure | Information |
|---|---|
| Procedure reference | 2016/0370(CNS) |
| Procedure type | CNS - Consultation procedure |
| Nature of procedure | Legislation |
| Legislative instrument | Directive |
|
Amending Directive 2006/112/EC
2004/0079(CNS)
Amending Directive 2009/132/EC 2008/0181(CNS) Amended by 2020/0082(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/8/08648
|
Documentation gateway
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Document type Committee Reference Date Summary Committee draft report PE604.735 23/05/2017 Amendments tabled in committee PE606.187 13/07/2017 Committee report tabled for plenary, 1st reading/single reading A8-0307/2017 16/10/2017 Text adopted by Parliament, 1st reading/single reading T8-0471/2017 30/11/2017 -
Document type Reference Date Summary Document attached to the procedure SWD(2016)0379 01/12/2016 Legislative proposal COM(2016)0757 01/12/2016 Document attached to the procedure SWD(2016)0382 01/12/2016 Commission response to text adopted in plenary SP(2018)8 10/01/2018 For information SWD(2020)0031 07/02/2020 -
Document type Parliament/Chamber Reference Date Summary Contribution PT_PARLIAMENT COM(2016)0757 30/01/2017 Contribution BE_CHAMBER COM(2016)0757 06/02/2017 Contribution DE_BUNDESRAT COM(2016)0757 21/02/2017