1998/0210(CNS) | [ParlTrack]

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General Activities Documents History

1998/0210(CNS) Value added tax VAT: verification, refund system, administrative cooperation measures

Role	Committee	Rapporteur	Shadows
Opinion	CONT
Lead	ECON	GAROSCI Riccardo (PPE)

Lead committee dossier: ECON/4/10395
Legal Basis EC Treaty (after Amsterdam) EC 093

Subjects

2.70.02 Indirect taxation, VAT, excise duties

Links

Activites

2006/03/17 Additional information
1999/01/14 Decision by Parliament, 1st reading/single reading
- T4-0032/1999 summary
  
  The Parliament, in approving its opinion on verification measures relating to VAT refunds and administrative co-operation measures, drafted by Mr. Riccardo GAROSCI (I, EPP), adopted the following two amendments : - if it cannot be ascertained that an expenditure is of a business nature and the tax authorities therefore require the taxable person to have the items on the invoice translated, the costs of external translation shall be borne by the tax authority ; - the Member State of deduction shall inform the Commission and the other Member States in good time of all modifications made to national provisions on VAT which may allow the Member State of deduction to combat possible attempts at evasion or fraud more effectively.�
1999/01/13 Debate in Parliament
- Debate in Parliament
1998/12/08 Vote in committee, 1st reading/single reading
- A4-0490/1998
1998/09/14 Committee referral announced in Parliament, 1st reading/single reading
1998/06/17 Legislative proposal published
- COM(1998)0377 summary
  
  PURPOSE: in coordination with the proposal to amend the Sixth Directive regarding the rules governing the right to deduct Value Added Tax, to propose a regulation on verification measures, measures relating to the refund system and administrative cooperation measures necessary for the application of that Directive. CONTENT: The substance of this proposal is as follows: - provide for the introduction of a debt compensation and refund system which operates bilaterally between the Member States. - as a derogation from the principles of the present VAT system for those cases currently covered by the Eighth Directive, assign to the Member State of purchase responsibility for verifying that the VAT has been paid. - provide for additional short-term verification measures, resulting in a several-stage verification process where, for each stage, the financial responsibilities of the Member States concerned are established.�
- DG [{'url': 'http://ec.europa.eu/taxation_customs/index_en.htm', 'title': 'Taxation and Customs Union'}],

Documents

Legislative proposal published: COM(1998)0377
Committee report tabled for plenary, 1st reading/single reading: A4-0490/1998
Debate in Parliament: Debate in Parliament
Decision by Parliament, 1st reading/single reading: T4-0032/1999

History

(these mark the time of scraping, not the official date of the change)

2019-07-06Show (11) Changes | Timetravel

activities	date: 1998-06-17T00:00:00 docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1998&nu_doc=377 title: COM(1998)0377 type: Legislative proposal published celexid: CELEX:51998PC0377(02):EN body: EC commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union type: Legislative proposal published date: 1998-09-14T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: False committee_full: Budgetary Control committee: CONT body: EP responsible: True committee: ECON date: 1998-09-03T00:00:00 committee_full: Economic and Monetary Affairs, Industrial Policy rapporteur: group: PPE name: GAROSCI Riccardo body: EP committees: body: EP responsible: False committee_full: Budgetary Control committee: CONT body: EP responsible: True committee: ECON date: 1998-09-03T00:00:00 committee_full: Economic and Monetary Affairs, Industrial Policy rapporteur: group: PPE name: GAROSCI Riccardo docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1998-490&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A4-0490/1998 date: 1998-12-08T00:00:00 type: Vote in committee, 1st reading/single reading date: 1999-01-13T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=19990113&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament date: 1999-01-14T00:00:00 docs: type: Decision by Parliament, 1st reading/single reading title: T4-0032/1999 body: EP type: Decision by Parliament, 1st reading/single reading date: 2006-03-17T00:00:00 body: all type: Additional information
commission	body: EC dg: Taxation and Customs Union commissioner: --
committees/0	type Responsible Committee body EP associated False committee_full Economic and Monetary Affairs, Industrial Policy committee ECON date 1998-09-03T00:00:00 rapporteur name: GAROSCI Riccardo group: European People's Party (Christian Democrats) abbr: PPE
committees/0	body EP responsible False committee_full Budgetary Control committee CONT
committees/1	type Committee Opinion body EP associated False committee_full Budgetary Control committee CONT date
committees/1	body EP responsible True committee ECON date 1998-09-03T00:00:00 committee_full Economic and Monetary Affairs, Industrial Policy rapporteur group: PPE name: GAROSCI Riccardo
docs	date: 1998-11-05T00:00:00 docs: title: PE228.240 type: Committee draft report body: EP date: 1998-12-02T00:00:00 docs: title: PE228.240/AM type: Amendments tabled in committee body: EP date: 1998-12-08T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1998-490&language=EN title: A4-0490/1998 url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1999:104:SOM:EN:HTML title: OJ C 104 14.04.1999, p. 0004 type: Committee report tabled for plenary, 1st reading/single reading body: EP date: 1999-01-14T00:00:00 docs: url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:1999:104:TOC title: OJ C 104 14.04.1999, p. 0103-0126 title: T4-0032/1999 summary: type: Text adopted by Parliament, 1st reading/single reading body: EP date: 1999-01-28T00:00:00 docs: url: https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:0071)(documentyear:1999)(documentlanguage:EN) title: CES0071/1999 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:1999:101:TOC title: OJ C 101 12.04.1999, p. 0073 type: Economic and Social Committee: opinion, report body: ESC
events	date: 1998-06-17T00:00:00 type: Legislative proposal published body: EC docs: url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1998&nu_doc=377 title: EUR-Lex title: COM(1998)0377 summary: date: 1998-09-14T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP date: 1998-12-08T00:00:00 type: Vote in committee, 1st reading/single reading body: EP summary: date: 1998-12-08T00:00:00 type: Committee report tabled for plenary, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1998-490&language=EN title: A4-0490/1998 date: 1999-01-13T00:00:00 type: Debate in Parliament body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=19990113&type=CRE title: Debate in Parliament date: 1999-01-14T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: title: T4-0032/1999 summary: date: 2006-03-17T00:00:00 type: Additional information body: all summary: “ Following the screening exercise of proposals pending undertaken as part of its effort for better regulation in the framework of the Partnership for Growth and Jobs in the European Union, the Commission has decided to withdraw certain proposals on which the Legislator has not yet reached a decision and which were found not to be consistent with the Lisbon and Better Regulation criteria, unlikely to make further progress in the legislative process or found to be no longer topical for objective reasons”. (OJ C64 of 17.03.2006, pages 3-10).
other	body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union
procedure/dossier_of_the_committee	ECON/4/10395
procedure/subject	Old 2.70.02 Indirect taxation, VAT, excise duties New 2.70.02 Indirect taxation, VAT, excise duties

2015-11-04Show (1) Changes | Timetravel

links/European Commission/title

Old

PreLex

New

EUR-Lex

2015-01-08Show (1) Changes | Timetravel

procedure/title

Old

Value added tax VAT: verification, refund system, administrative cooperation measures (applic. new directive 98)

New

Value added tax VAT: verification, refund system, administrative cooperation measures

2014-11-10Show (5) Changes

activities	date: 1998-06-17T00:00:00 docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1998&nu_doc=377 title: COM(1998)0377 type: Legislative proposal published celexid: CELEX:51998PC0377(02):EN body: EC type: Legislative proposal published commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union date: 1998-09-14T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: False committee_full: Budgetary Control committee: CONT body: EP responsible: True committee: ECON date: 1998-09-03T00:00:00 committee_full: Economic and Monetary Affairs, Industrial Policy rapporteur: group: PPE name: GAROSCI Riccardo body: EP committees: body: EP responsible: False committee_full: Budgetary Control committee: CONT body: EP responsible: True committee: ECON date: 1998-09-03T00:00:00 committee_full: Economic and Monetary Affairs, Industrial Policy rapporteur: group: PPE name: GAROSCI Riccardo docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1998-490&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A4-0490/1998 date: 1998-12-08T00:00:00 type: Vote in committee, 1st reading/single reading date: 1999-01-13T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=19990113&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament date: 1999-01-14T00:00:00 docs: type: Decision by Parliament, 1st reading/single reading title: T4-0032/1999 body: EP type: Decision by Parliament, 1st reading/single reading date: 2006-03-17T00:00:00 body: all type: Additional information
committees	body: EP responsible: False committee_full: Budgetary Control committee: CONT body: EP responsible: True committee: ECON date: 1998-09-03T00:00:00 committee_full: Economic and Monetary Affairs, Industrial Policy rapporteur: group: PPE name: GAROSCI Riccardo
links	European Commission url: http://ec.europa.eu/prelex/liste_resultats.cfm?CL=en&ReqId=0&DocType=CNS&DocYear=1998&DocNum=0210 title: PreLex
other	body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union
procedure	dossier_of_the_committee ECON/4/10395 reference 1998/0210(CNS) subtype Legislation legal_basis EC Treaty (after Amsterdam) EC 093 stage_reached Procedure lapsed or withdrawn instrument Regulation title Value added tax VAT: verification, refund system, administrative cooperation measures (applic. new directive 98) type CNS - Consultation procedure subject 2.70.02 Indirect taxation, VAT, excise duties

Activites

Documents

History

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