2020/0331(CNS)

Common system of value added tax (VAT): conferral of implementing powers to the Commission to determine the meaning of the terms used in certain provisions

Basic information

2020/0331(CNS)

CNS - Consultation procedure

Directive

Amending Directive 2006/112 2004/0079(CNS)

Subject

2.70.02 Indirect taxation, VAT, excise duties

Status

Awaiting final decision

Key events

Date Event Reference Summary
18/12/2020 Legislative proposal published COM(2020)0749
18/01/2021 Committee referral announced in Parliament
15/06/2021 Vote in committee
16/06/2021 Committee report tabled for plenary, 1st reading/single reading A9-0201/2021
07/07/2021 Decision by Parliament T9-0329/2021

Technical information

Procedure Information
Procedure reference 2020/0331(CNS)
Procedure type CNS - Consultation procedure
Nature of procedure Legislation
Legislative instrument Directive
Amending Directive 2006/112 2004/0079(CNS)
Legal basis Treaty on the Functioning of the EU TFEU 113
Stage reached in procedure Awaiting final decision
Committee dossier ECON/9/05036

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE689.588 08/04/2021
    Amendments tabled in committee PE693.592 25/05/2021
    Committee report tabled for plenary, 1st reading/single reading A9-0201/2021 16/06/2021
    Text adopted by Parliament, 1st reading/single reading T9-0329/2021 07/07/2021
  • Document type Reference Date Summary
    Legislative proposal COM(2020)0749 18/12/2020
  • Document type Parliament/Chamber Reference Date Summary
    Contribution ES_PARLIAMENT COM(2020)0749 22/02/2021
    Contribution PT_PARLIAMENT COM(2020)0749 09/03/2021
    Contribution RO_SENATE COM(2020)0749 30/03/2021
    Contribution IE_HOUSES-OF-OIREACHTAS COM(2020)0749 07/04/2021
    Reasoned opinion SE_PARLIAMENT PE691.272 15/04/2021