2017/0251(CNS)

Value added tax (VAT) system: harmonising and simplifying certain rules and definitive system for the taxation of intra-Union trade

Basic information

2017/0251(CNS)

CNS - Consultation procedure

Directive

Amending Directive 2006/112/EC 2004/0079(CNS)
See also 2017/0248(CNS)

Subject

2.70.02 Indirect taxation, VAT, excise duties

Status

Procedure completed

Key players

Key events

Date Event Reference Summary
04/10/2017 Legislative proposal published COM(2017)0569
26/10/2017 Committee referral announced in Parliament
03/09/2018 Vote in committee
07/09/2018 Committee report tabled for plenary, 1st reading/single reading A8-0280/2018
02/10/2018 Debate in Parliament
03/10/2018 Decision by Parliament T8-0366/2018
03/10/2018 Results of vote in Parliament
04/12/2018 Act adopted by Council after consultation of Parliament
04/12/2018 End of procedure in Parliament
07/12/2018 Final act published in Official Journal

Technical information

Procedure Information
Procedure reference 2017/0251(CNS)
Procedure type CNS - Consultation procedure
Nature of procedure Legislation
Legislative instrument Directive
Amending Directive 2006/112/EC 2004/0079(CNS)
See also 2017/0248(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/8/11226

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE621.119 03/05/2018
    Amendments tabled in committee PE622.095 06/06/2018
    Committee report tabled for plenary, 1st reading/single reading A8-0280/2018 07/09/2018
    Text adopted by Parliament, 1st reading/single reading T8-0366/2018 03/10/2018
  • Document type Reference Date Summary
    Legislative proposal COM(2017)0569 04/10/2017
    Document attached to the procedure SWD(2017)0325 04/10/2017
    Document attached to the procedure SWD(2017)0326 04/10/2017
    Commission response to text adopted in plenary SP(2018)755 21/11/2018
  • Document type Parliament/Chamber Reference Date Summary
    Contribution RO_CHAMBER COM(2017)0569 13/12/2017
    Contribution DE_BUNDESRAT COM(2017)0569 19/12/2017
    Contribution RO_SENATE COM(2017)0569 20/12/2017
    Contribution CZ_SENATE COM(2017)0569 23/02/2018

Additional information

Source Document Date
EP Research Service Briefing