Document reference

2018/0006(CNS)  
Common system of value added tax: special scheme for small enterprises  
Basic information  

2018/0006(CNS)

CNS - Consultation procedure
Directive

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

Subject
2.70.02 Indirect taxation, VAT, excise duties
3.45.02 Small and medium-sized enterprises (SME), craft industries

Status

Procedure completed

 

Key players  
Key events  
18/01/2018
Legislative proposal published
08/02/2018
Committee referral announced in Parliament, 1st reading/single reading
11/07/2018
Vote in committee, 1st reading/single reading
16/07/2018
Committee report tabled for plenary, 1st reading/single reading
11/09/2018
Decision by Parliament, 1st reading/single reading
08/11/2019
Amended legislative proposal for reconsultation published
14/11/2019
Formal reconsultation of Parliament
12/12/2019
Vote in committee, 1st reading/single reading
13/12/2019
Committee report tabled for plenary, reconsultation
15/01/2020
Results of vote in Parliament
15/01/2020
Decision by Parliament, 1st reading/single reading
18/02/2020
Act adopted by Council after consultation of Parliament
18/02/2020
End of procedure in Parliament
02/03/2020
Final act published in Official Journal
Technical information  
Procedure reference
2018/0006(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/9/01865; ECON/8/12096
Documentation gateway  
  • European Parliament 
    Committee draft report
       
    17/05/2018
    EP
     
    Amendments tabled in committee
       
    06/06/2018
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    16/07/2018
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    11/09/2018
    EP
    Committee draft report
       
    26/11/2019
    EP
     
    Committee final report tabled for plenary, reconsultation
       
    13/12/2019
    EP
    Text adopted by Parliament after reconsultation
       
    15/01/2020
    EP
     
  • Council of the EU 
    Amended legislative proposal for reconsultation
     
    08/11/2019
    CSL
  • European Commission 
    Legislative proposal
     
    18/01/2018
    EC
    Document attached to the procedure
     
    Eur-Lex link   SWD(2018)0009
    18/01/2018
    EC
     
    Document attached to the procedure
     
    Eur-Lex link   SWD(2018)0011
    18/01/2018
    EC
     
    Commission response to text adopted in plenary
     
    11/02/2020
    EC
     
  • National parliaments 
    Contribution
    ES_PARLIAMENT
    05/03/2018
    NP
     
    Contribution
    DE_BUNDESRAT
    06/02/2018
    NP
     
    Contribution
    RO_SENATE
    28/03/2018
    NP
     
    Contribution
    PT_PARLIAMENT
    15/03/2018
    NP
     
    Contribution
    CZ_SENATE
    30/04/2018
    NP
     
  • All 
    Legislative proposal
       
    18/01/2018
    EC
    Document attached to the procedure
       
    SWD(2018)0009 Eur-Lex link  
    18/01/2018
    EC
     
    Document attached to the procedure
       
    SWD(2018)0011 Eur-Lex link  
    18/01/2018
    EC
     
    Committee draft report
       
    17/05/2018
    EP
     
    Amendments tabled in committee
       
    06/06/2018
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    16/07/2018
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    11/09/2018
    EP
    Amended legislative proposal for reconsultation
       
    08/11/2019
    CSL
    Committee draft report
       
    26/11/2019
    EP
     
    Committee final report tabled for plenary, reconsultation
       
    13/12/2019
    EP
    Text adopted by Parliament after reconsultation
       
    15/01/2020
    EP
     
    Commission response to text adopted in plenary
       
    11/02/2020
    EC
     
    Contribution
    ES_PARLIAMENT
    05/03/2018
    NP
     
    Contribution
    DE_BUNDESRAT
    06/02/2018
    NP
     
    Contribution
    RO_SENATE
    28/03/2018
    NP
     
    Contribution
    PT_PARLIAMENT
    15/03/2018
    NP
     
    Contribution
    CZ_SENATE
    30/04/2018
    NP
     
Final act  
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