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Document 32010L0023
Procedure 2009/0139/CNS
COM (2009) 511: Proposal for a Council Directive amending Directive 2006/112/EC as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud
Adopted acts: 32013L0043, 32010L0023
-
Council of the European Union
-
Economic and Social Committee
-
European Commission
-
European Parliament
- Legal basis:
Commission: 12006E093 ; TFUE/art 113; 12008E113- Procedure:
- Consultation procedure (CNS)
- Type of file:
- Directive
Proposal for a Directive - EuroVoc thesaurus:
- tax harmonisation; tax on consumption; delivery
- Directory code:
- 09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
- Council agenda:
- ITEM "B" ON COUNCIL AGENDA
- Council session:
- 2981
- Subject:
- ECONOMIC AND FINANCIAL AFFAIRS
- Documents:
- CS/2009/16972
PRES/2009/352
- Rapporteur:
- Edgardo Maria IOZIA
- Documents:
- CESE/2010/101
JO C/2010/339/41 - CELEX number of the main document:
- 52010AE0101
- Decision:
- Refusal
- Decision:
- Approval with amendments
- Rapporteur:
- David CASA
- Documents:
- A7/2010/8
TA/2010/11
JO C E/2010/341/81 - CELEX number of the main document:
- 52010AP0011
- Council agenda:
- ITEM "A" ON COUNCIL AGENDA
- Council session:
- 3003
- Subject:
- ECONOMIC AND FINANCIAL AFFAIRS
- Type of file:
- Directive
- Documents:
- CS/2010/5984
CS/2010/7383
CSST/2010/7563/ADD 1
PRES/2010/63
JO L/2010/72/1 - CELEX number of the main document:
- 32010L0023
- Documents:
- CS-PRES/2013/11260
CSST/2013/11122
- Type of file:
- Directive
- Documents:
- CS-PRES/2013/12584
CSST/2013/11374
CSST/2013/12435
JO L/2013/201/4 - CELEX number of the main document:
- 32013L0043
- Leading person:
- László KOVÁCS
- Leading service:
- Directorate-General for Taxation and Customs Union
- Decision mode:
- Written procedure
- Addressee for formal act:
- Council of the European Union
- Addressee for mandatory consultation:
- European Parliament ; European Economic and Social Committee
- Legal basis:
- 12006E093 ; TFUE/art 113
- Procedure:
- Consultation procedure (CNS)
- Type of file:
- Proposal for a Directive
- Documents:
- COM/2009/511/FINAL
CS/2009/13868
JO C/2011/26/12 - CELEX number of the main document:
- 52009PC0511
29/09/2009: Transmission to Parliament
29/09/2009: Transmission to Council
- Legal basis:
- 12008E113
- Documents:
- COM/2009/665/FINAL
- CELEX number of the main document:
- 52009DC0665