Document reference

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  
Key events  
25/05/2018
Legislative proposal published
14/06/2018
Committee referral announced in Parliament, 1st reading/single reading
07/09/2018
Vote in committee, 1st reading/single reading
10/09/2018
Committee report tabled for plenary, 1st reading/single reading
02/10/2018
Debate in Parliament
03/10/2018
Results of vote in Parliament
03/10/2018
Decision by Parliament, 1st reading/single reading
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 reference
2018/0150(CNS)
Procedure type
CNS - Consultation procedure
Procedure subtype
Legislation
Legislative instrument
Directive

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

Legal basis
Treaty on the Functioning of the EU TFEU 113
Modified legal basis
Rules of Procedure EP 159
Stage reached in procedure
Procedure completed
Committee dossier
ECON/8/13244
Documentation gateway  
  • European Parliament 
    Committee draft report
       
    11/07/2018
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    10/09/2018
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    03/10/2018
    EP
  • European Commission 
    Legislative proposal
     
    25/05/2018
    EC
  • All 
    Legislative proposal
       
    25/05/2018
    EC
    Committee draft report
       
    11/07/2018
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    10/09/2018
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    03/10/2018
    EP
Final act