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2018/0006(CNS)

Common system of value added tax: special scheme for small enterprises

Basic information

2018/0006(CNS)

CNS - Consultation procedure

Directive

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

Subject

2.70.02 Indirect taxation, VAT, excise duties
3.45.02 Small and medium-sized enterprises (SME), craft industries

Status

Procedure completed

Please go to Documentation gateway for any follow-up documents.

Key players

Key events

Date Event Reference Summary
18/01/2018 Legislative proposal published COM(2018)0021
08/02/2018 Committee referral announced in Parliament
11/07/2018 Vote in committee
16/07/2018 Committee report tabled for plenary, 1st reading/single reading A8-0260/2018
11/09/2018 Decision by Parliament T8-0319/2018
08/11/2019 Amended legislative proposal for reconsultation published 13952/2019
14/11/2019 Formal reconsultation of Parliament
12/12/2019 Vote in committee
13/12/2019 Committee report tabled for plenary, reconsultation A9-0055/2019
15/01/2020 Decision by Parliament T9-0004/2020
15/01/2020 Results of vote in Parliament
18/02/2020 Act adopted by Council after consultation of Parliament
18/02/2020 End of procedure in Parliament
02/03/2020 Final act published in Official Journal

Technical information

Procedure Information
Procedure reference 2018/0006(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/9/01865
ECON/8/12096

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE621.115 17/05/2018
    Amendments tabled in committee PE623.645 06/06/2018
    Committee report tabled for plenary, 1st reading/single reading A8-0260/2018 16/07/2018
    Text adopted by Parliament, 1st reading/single reading T8-0319/2018 11/09/2018
    Committee draft report PE644.767 26/11/2019
    Committee final report tabled for plenary, reconsultation A9-0055/2019 13/12/2019
    Text adopted by Parliament after reconsultation T9-0004/2020 15/01/2020
  • Document type Reference Date Summary
    Amended legislative proposal for reconsultation 13952/2019 08/11/2019
  • Document type Reference Date Summary
    Legislative proposal COM(2018)0021 18/01/2018
    Document attached to the procedure SWD(2018)0011 18/01/2018
    Document attached to the procedure SWD(2018)0009 18/01/2018
    Commission response to text adopted in plenary SP(2018)724 13/11/2018
    Commission response to text adopted in plenary SP(2020)43 11/02/2020
  • Document type Parliament/Chamber Reference Date Summary
    Contribution DE_BUNDESRAT COM(2018)0021 06/02/2018
    Contribution ES_PARLIAMENT COM(2018)0021 05/03/2018
    Contribution PT_PARLIAMENT COM(2018)0021 15/03/2018
    Contribution RO_SENATE COM(2018)0021 28/03/2018
    Contribution CZ_SENATE COM(2018)0021 30/04/2018

Additional information

Source Document Date
EP Research Service Briefing

Final act