2004/0261(CNS)

Value added tax VAT: one-stop scheme to simplify tax obligations

Basic information

2004/0261(CNS)

CNS - Consultation procedure

Directive

Subject

2.70.02 Indirect taxation, VAT, excise duties

Status

Procedure lapsed or withdrawn

Key players

Key events

Date Event Reference Summary
29/10/2004 Legislative proposal published COM(2004)0728
16/11/2004 Debate in Council
27/04/2005 Committee referral announced in Parliament
21/06/2005 Vote in committee
06/07/2005 Committee report tabled for plenary, 1st reading/single reading A6-0228/2005
06/09/2005 Debate in Parliament
07/09/2005 Decision by Parliament T6-0332/2005
07/09/2005 Results of vote in Parliament
08/11/2005 Debate in Council
05/05/2006 Debate in Council
07/06/2006 Debate in Council
28/11/2006 Debate in Council
05/06/2007 Debate in Council
21/05/2014 Proposal withdrawn by Commission

Technical information

Procedure reference 2004/0261(CNS)
Procedure type CNS - Consultation procedure
Procedure subtype Legislation
Legislative instrument Directive
Legal basis Treaty on the Functioning of the EU TFEU 113
Stage reached in procedure Procedure lapsed or withdrawn

Documentation gateway

Additional information

Source Document Date
European Commission EUR-Lex