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VAT – Extension of The Optional Reverse Charge Mechanism and The Quick Reaction Mechanism
Current: VAT – extension of the optional reverse charge mechanism and the quick reaction mechanism

VAT – extension of the optional reverse charge mechanism and the quick reaction mechanism - Timeline

Timeline
Interinstitutional Timeline

verabschiedet on 11/07/2018 - Bureau decision date: 19/06/2018

Referenz

ECO/477-EESC-2018-3522-00-00-AC-TRA

Opinion Type

Mandatory

Commission References

COM(2018) 298 final 2018/0150 CNS

Official Journal

OJ C 367, 10.10.2018, p. 118
Download — Stellungnahme des Ausschusses: VAT – extension of the optional reverse charge mechanism and the quick reaction mechanism

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11Jul2018

MwSt – Verlängerung des Anwendungszeitraums der fakultativen Umkehrung der Steuerschuldnerschaft und des Schnellreaktionsmechanismus

Type:
Committee opinion (AC)

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MwSt – Verlängerung des Anwendungszeitraums der fakultativen Umkehrung der Steuerschuldnerschaft und des Schnellreaktionsmechanismus
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11Jul2018

MwSt – Verlängerung des Anwendungszeitraums der fakultativen Umkehrung der Steuerschuldnerschaft und des Schnellreaktionsmechanismus

Type:
Committee opinion (PAC)

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MwSt – Verlängerung des Anwendungszeitraums der fakultativen Umkehrung der Steuerschuldnerschaft und des Schnellreaktionsmechanismus
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Procedure 2018/0150/CNS
COM (2018) 298: Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards the 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

Completed (Adopted act: 32018L1695)

Type: Consultation procedure (CNS)

What is a Consultation procedure

Legal basis:

Council of the European Union: 12016E113 ;
European Parliament: 12016E113 ;
Commission: 12016E113 ;

EuroVoc thesaurus:

tax harmonisation; fight against crime; goods and services
tax offence; VAT; European tax cooperation; tax avoidance

Directory code:

09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT

Type of the competence conferred on the EU:

Shared competence

More details on European Parliament - Legislative observatory website

Steps of procedure 2018/0150/CNS

Reverse Order

/

Publication in the Official Journal

Date of publication

12/11/2018

CELEX number of the main document:

32018L1695

Adoption

06/11/2018

Legal basis:

12016E113 ;

Procedure:

Consultation procedure (CNS)

Documents:

ST 13909 2018 INIT

Negotiation

06/11/2018

Procedure:

Consultation procedure (CNS)

Documents:

ST 12033 2018 REV 1 COR 1

30/10/2018

Procedure:

Consultation procedure (CNS)

Documents:

ST 12033 2018 REV 1
ST 13021 2018 INIT

28/09/2018

Procedure:

Consultation procedure (CNS)

Documents:

ST 12659 2018 INIT

21/09/2018

Procedure:

Consultation procedure (CNS)

Documents:

ST 12163 2018 INIT

12/09/2018

Procedure:

Consultation procedure (CNS)

Documents:

ST 12033 2018 INIT

06/08/2018

Procedure:

Consultation procedure (CNS)

Documents:

ST 11546 2018 INIT

29/05/2018

Procedure:

Consultation procedure (CNS)

Documents:

ST 9461 2018 INIT

Consultation

03/10/2018

Parliamentary committee responsible

Committee on Economic and Monetary Affairs

Rapporteur

Sirpa PIETIKÄINEN

Legal basis:

12016E113 ;

Procedure:

Consultation procedure (CNS)

Documents:

P8_TA(2018)0367 (Texts adopted)
P8_A(2018)0283 (Report)

Opinions

52018AE3522
EESC internal procedure

11/07/2018

Responsible body:

Section for Economic and Monetary Union and Economic and Social Cohesion

Procedure:

Consultation procedure (CNS)

Plenary session:

536

Plenary date:

11/07/2018 - 12/07/2018

Documents:

EESC 2018-03522

CELEX number of the main document:

52018AE3522

Proposal

52018PC0298
Commission internal procedure

25/05/2018

Leading person:

Pierre MOSCOVICI

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 ; National parliaments

Legal basis:

12016E113 ;

Procedure:

Consultation procedure (CNS)

Documents:

COM/2018/298/FINAL

CELEX number of the main document:

52018PC0298

Commission internal procedure

Sidemenu - opinion

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MwSt – Verlängerung des Anwendungszeitraums der fakultativen Umkehrung der Steuerschuldnerschaft und des Schnellreaktionsmechanismus

MwSt – Verlängerung des Anwendungszeitraums der fakultativen Umkehrung der Steuerschuldnerschaft und des Schnellreaktionsmechanismus

Steps of procedure 2018/0150/CNS

Publication in the Official Journal

Adoption

Negotiation

Consultation

Opinions

Proposal