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Εγκριθείσα on 11/07/2018 - Bureau decision date: 19/06/2018Έγγραφα αναφοράςECO/477-EESC-2018-3522-00-00-AC-TRAOpinion TypeMandatoryCommission ReferencesOfficial Journal11Jul201811Jul2018
European Economic
and Social Committee
VAT – extension of the optional reverse charge mechanism and the quick reaction mechanism - Timeline
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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)- Legal basis:
- Council of the European Union: 12016E113 ;
European Parliament: 12016E113 ;
Commission: 12016E113 ; - EuroVoc thesaurus:
- tax harmonisation; fight against crime; goods and services
- Directory code:
- 09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
- Type of the competence conferred on the EU:
- Shared competence
Steps of procedure 2018/0150/CNS
/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
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
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