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

Awaiting final decision

 

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
Results of vote in Parliament
11/09/2018
Decision by Parliament, 1st reading/single reading
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 150
Stage reached in procedure
Awaiting final decision
Committee dossier
ECON/8/12096
Documentation gateway