Document reference

2016/0406(CNS)  
Common system of value added tax (VAT): temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold  
Basic information  

2016/0406(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  
21/12/2016
Legislative proposal published
27/01/2017
Debate in Council
01/02/2017
Committee referral announced in Parliament, 1st reading/single reading
21/03/2017
Debate in Council
16/06/2017
Debate in Council
25/05/2018
Debate in Council
02/10/2018
Debate in Council
27/11/2018
Vote in committee, 1st reading/single reading
30/11/2018
Committee report tabled for plenary, 1st reading/single reading
11/12/2018
Results of vote in Parliament
11/12/2018
Decision by Parliament, 1st reading/single reading
20/12/2018
Act adopted by Council after consultation of Parliament
20/12/2018
End of procedure in Parliament
27/12/2018
Final act published in Official Journal
Technical information  
Procedure reference
2016/0406(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
Stage reached in procedure
Procedure completed
Committee dossier
ECON/8/08864
Documentation gateway  
  • European Parliament 
    Committee draft report
       
    09/10/2018
    EP
     
    Amendments tabled in committee
       
    06/11/2018
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    30/11/2018
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    11/12/2018
    EP
  • European Commission 
    Legislative proposal
     
    21/12/2016
    EC
    Document attached to the procedure
     
    Eur-Lex link   SWD(2016)0457
    23/12/2016
    EC
     
    Document attached to the procedure
     
    Eur-Lex link   SWD(2016)0458
    23/12/2016
    EC
     
    Commission response to text adopted in plenary
     
    23/01/2019
     
     
  • National parliaments 
    Contribution
    DE_BUNDESRAT
    21/02/2017
    NP
     
    Contribution
    CZ_SENATE
    04/05/2017
    NP
     
    Contribution
    ES_PARLIAMENT
    09/03/2017
    NP
     
  • Other institutions 
    Economic and Social Committee: opinion, report
     
    31/05/2017
    ESC
     
  • All 
    Legislative proposal
       
    21/12/2016
    EC
    Document attached to the procedure
       
    SWD(2016)0457 Eur-Lex link  
    23/12/2016
    EC
     
    Document attached to the procedure
       
    SWD(2016)0458 Eur-Lex link  
    23/12/2016
    EC
     
    Economic and Social Committee: opinion, report
       
    31/05/2017
    ESC
     
    Committee draft report
       
    09/10/2018
    EP
     
    Amendments tabled in committee
       
    06/11/2018
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    30/11/2018
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    11/12/2018
    EP
    Commission response to text adopted in plenary
       
    23/01/2019
     
     
    Contribution
    DE_BUNDESRAT
    21/02/2017
    NP
     
    Contribution
    CZ_SENATE
    04/05/2017
    NP
     
    Contribution
    ES_PARLIAMENT
    09/03/2017
    NP
     
Final act  
Directive 2018/2057
OJ L 329 27.12.2018, p. 0003