Procedure File: 2009/0009(CNS) | Legislative Observatory

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Procedure file

2009/0009(CNS)

Value added tax (VAT): rules of invoicing

Basic information
Key players
Key events
Technical information
Documentation gateway
Additional information
Final act

Basic information

2009/0009(CNS)

CNS - Consultation procedure
Directive

Value added tax (VAT): rules of invoicing

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

Subject
2.70.02 Indirect taxation, VAT, excise duties
7.30.30.06 Action to combat economic fraud and corruption

Procedure completed

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

Key players

European Parliament

Committee responsible

Rapporteur

Appointed

ECON Economic and Monetary Affairs

PPE CASA David

21/07/2009

Former committee responsible	Former rapporteur	Appointed
ECON Economic and Monetary Affairs

Committee for opinion

Rapporteur for opinion

Appointed

JURI Legal Affairs

ALDE THEIN Alexandra

02/09/2009

Former committee for opinion	Former rapporteur for opinion	Appointed
JURI Legal Affairs

Council of the European Union

Council configuration

Meeting

Date

Economic and Financial Affairs ECOFIN

3027

13/07/2010

Former Council configuration
Economic and Financial Affairs ECOFIN	3003	16/03/2010
Economic and Financial Affairs ECOFIN	2948	09/06/2009

European Commission

Commission DG

Taxation and Customs Union

Commissioner

ŠEMETA Algirdas

Key events

28/01/2009	Legislative proposal published	COM(2009)0021	Summary
09/03/2009	Committee referral announced in Parliament, 1st reading/single reading
09/06/2009	Debate in Council	2948	Summary
19/10/2009	Committee referral announced in Parliament, 1st reading/single reading
16/03/2010	Debate in Council	3003	Summary
17/03/2010	Vote in committee, 1st reading/single reading		Summary
25/03/2010	Committee report tabled for plenary, 1st reading/single reading	A7-0065/2010
05/05/2010	Results of vote in Parliament
05/05/2010	Decision by Parliament, 1st reading/single reading	T7-0092/2010	Summary
13/07/2010	Act adopted by Council after consultation of Parliament
13/07/2010	End of procedure in Parliament
22/07/2010	Final act published in Official Journal

Technical information

Procedure reference	2009/0009(CNS)
Procedure type	CNS - Consultation procedure
Procedure subtype	Legislation
Legislative instrument	Directive
	Amending Directive 2006/112/EC, VAT Directive 2004/0079(CNS)
Legal basis	Treaty on the Functioning of the EU TFEU 113
Modified legal basis	Rules of Procedure EP 150
Stage reached in procedure	Procedure completed
Committee dossier	ECON/7/00234

Documentation gateway

European Parliament

Committee draft report		PE430.975	11/12/2009	EP
Amendments tabled in committee		PE438.381	28/01/2010	EP
Committee opinion	JURI	PE438.143	09/03/2010	EP
Committee report tabled for plenary, 1st reading/single reading		A7-0065/2010	25/03/2010	EP
Text adopted by Parliament, 1st reading/single reading		T7-0092/2010	05/05/2010	EP	Summary

European Commission

Legislative proposal	COM(2009)0021	28/01/2009	EC	Summary
Document attached to the procedure	COM(2009)0020	28/01/2009	EC	Summary
Commission response to text adopted in plenary	SP(2010)3805	24/06/2010

National parliaments

Contribution

DE_BUNDESRAT

COM(2009)0021

23/02/2009

Other institutions

Economic and Social Committee: opinion, report

CES1039/2009

10/06/2009

ESC

All

Legislative proposal		COM(2009)0021	28/01/2009	EC	Summary
Document attached to the procedure		COM(2009)0020	28/01/2009	EC	Summary
Economic and Social Committee: opinion, report		CES1039/2009	10/06/2009	ESC
Committee draft report		PE430.975	11/12/2009	EP
Amendments tabled in committee		PE438.381	28/01/2010	EP
Committee opinion	JURI	PE438.143	09/03/2010	EP
Committee report tabled for plenary, 1st reading/single reading		A7-0065/2010	25/03/2010	EP
Text adopted by Parliament, 1st reading/single reading		T7-0092/2010	05/05/2010	EP	Summary
Commission response to text adopted in plenary		SP(2010)3805	24/06/2010
Contribution	DE_BUNDESRAT	COM(2009)0021	23/02/2009	NP

Additional information

National parliaments	IPEX
European Commission	EUR-Lex

Final act

Directive 2010/45
OJ L 189 22.07.2010, p. 0001 Summary

Corrigendum to final act 32010L0045R(01)
OJ L 210 11.08.2010, p. 0036

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