2016/0406(CNS)
Common system of value added tax (VAT): temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold
Basic information
2016/0406(CNS)
CNS - Consultation procedure
Directive
Amending Directive 2006/112/EC 2004/0079(CNS)
Subject
2.70.02 Indirect taxation, VAT, excise duties
Status
Procedure completed
Key players
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European Parliament
Committee responsible Rapporteur Appointed ECONEconomic and Monetary Affairs
MATO Gabriel (PPE)
15/12/2016
Committee for opinion Rapporteur for opinion Appointed JURILegal Affairs
The committee decided not to give an opinion. -
Council of the European Union
Council configuration Meetings Date Economic and Financial Affairs ECOFIN 3549 16/06/2017 Economic and Financial Affairs ECOFIN 3515 27/01/2017 Economic and Financial Affairs ECOFIN 3527 21/03/2017 Economic and Financial Affairs ECOFIN 3619 25/05/2018 Environment 3666 20/12/2018 -
European Commission
Commission DG Commissioner Taxation and Customs Union MOSCOVICI Pierre
Key events
| Date | Event | Reference | Summary |
|---|---|---|---|
| 21/12/2016 | Legislative proposal published | COM(2016)0811 | |
| 27/01/2017 | Debate in Council | ||
| 01/02/2017 | Committee referral announced in Parliament | ||
| 21/03/2017 | Debate in Council | ||
| 16/06/2017 | Debate in Council | ||
| 25/05/2018 | Debate in Council | ||
| 02/10/2018 | Debate in Council | ||
| 27/11/2018 | Vote in committee | ||
| 30/11/2018 | Committee report tabled for plenary, 1st reading/single reading | A8-0418/2018 | |
| 11/12/2018 | Decision by Parliament | T8-0496/2018 | |
| 11/12/2018 | Results of vote in Parliament | ||
| 20/12/2018 | Act adopted by Council after consultation of Parliament | ||
| 20/12/2018 | End of procedure in Parliament | ||
| 27/12/2018 | Final act published in Official Journal |
Technical information
| Procedure | Information |
|---|---|
| Procedure reference | 2016/0406(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 |
| Stage reached in procedure | Procedure completed |
| Committee dossier |
ECON/8/08864
|
Documentation gateway
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Document type Committee Reference Date Summary Committee draft report PE604.776 09/10/2018 Amendments tabled in committee PE629.753 06/11/2018 Committee report tabled for plenary, 1st reading/single reading A8-0418/2018 30/11/2018 Text adopted by Parliament, 1st reading/single reading T8-0496/2018 11/12/2018 -
Document type Reference Date Summary Legislative proposal COM(2016)0811 21/12/2016 Document attached to the procedure SWD(2016)0457 23/12/2016 Document attached to the procedure SWD(2016)0458 23/12/2016 Commission response to text adopted in plenary SP(2019)44 23/01/2019 -
Document type Parliament/Chamber Reference Date Summary Contribution DE_BUNDESRAT COM(2016)0811 21/02/2017 Contribution ES_PARLIAMENT COM(2016)0811 09/03/2017 Contribution CZ_SENATE COM(2016)0811 04/05/2017 -
Institution/body Document type Reference Date Summary ESC Economic and Social Committee: opinion, report CES0072/2017 31/05/2017