Procedure completed
Lead committee dossier: ECON/3/04251
Legal Basis EC before Amsterdam E 099
Activites
- 1998/10/17 Final act published in Official Journal
- #2122
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1998/10/12
Council Meeting
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1998/10/12
End of procedure in Parliament
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1998/10/12
Act adopted by Council after consultation of Parliament
- #2112
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1998/07/06
Council Meeting
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1994/03/10
Decision by Parliament, 1st reading/single reading
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T3-0150/1994
summary
The European Parliament adopted the BEAZLEY report on the value added tax scheme for gold.�
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T3-0150/1994
summary
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1994/03/07
Debate in Parliament
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1994/02/24
Vote in committee, 1st reading/single reading
- A3-0117/1994
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1992/11/20
Committee referral announced in Parliament, 1st reading/single reading
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1992/10/27
Legislative proposal published
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COM(1992)0441
summary
The proposal for a directive amended the sixth Directive on VAT (77/388/EEC) and sought to introduce a special system for gold, the main elements of which would be as follows: - introduction of two distinct systems: one for 'financial gold' and one for 'industrial gold' ; - financial gold (gold in central banks, gold certificates and gold accounts) will be exempt by entitlement to deduction (introduction of a 'zero' rate) , provided that the transaction does not involve any physical shipment; otherwise tax will apply; - VAT on industrial gold (gold used as an intermediate product in certain industrial processes and in jewellery-making) will be taxed by Member States not at the point of sale but at the original point of purchase (the so-called 'reverse charge' system). �
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COM(1992)0441
summary
Documents
- Legislative proposal published: COM(1992)0441
- Committee report tabled for plenary, 1st reading/single reading: A3-0117/1994
- Decision by Parliament, 1st reading/single reading: T3-0150/1994
- : Directive 1998/80
- : OJ L 281 17.10.1998, p. 0031
History
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