2018/0150(CNS)
Common system of value added tax (VAT): period of application of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud
Basic information
2018/0150(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
PIETIKÄINEN Sirpa (PPE)
20/06/2018
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Council of the European Union
Council configuration Meetings Date Economic and Financial Affairs ECOFIN 3646 06/11/2018 -
European Commission
Commission DG Commissioner Taxation and Customs Union MOSCOVICI Pierre
Key events
| Date | Event | Reference | Summary |
|---|---|---|---|
| 25/05/2018 | Legislative proposal published | COM(2018)0298 | |
| 14/06/2018 | Committee referral announced in Parliament | ||
| 07/09/2018 | Vote in committee | ||
| 10/09/2018 | Committee report tabled for plenary, 1st reading/single reading | A8-0283/2018 | |
| 02/10/2018 | Debate in Parliament | ||
| 03/10/2018 | Decision by Parliament | T8-0367/2018 | |
| 03/10/2018 | Results of vote in Parliament | ||
| 06/11/2018 | Act adopted by Council after consultation of Parliament | ||
| 06/11/2018 | End of procedure in Parliament | ||
| 12/11/2018 | Final act published in Official Journal |
Technical information
| Procedure | Information |
|---|---|
| Procedure reference | 2018/0150(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/8/13244
|
Documentation gateway
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Document type Committee Reference Date Summary Committee draft report PE625.397 11/07/2018 Committee report tabled for plenary, 1st reading/single reading A8-0283/2018 10/09/2018 Text adopted by Parliament, 1st reading/single reading T8-0367/2018 03/10/2018 -
Document type Reference Date Summary Legislative proposal COM(2018)0298 25/05/2018