2003/0120(CNS) | [ParlTrack]

Changes: 2023/08/03events.date, docs, events, 2021/12/18events.type, events.docs.url, events, docs.docs.url, 2020/01/19committees, events.docs.url, docs.docs.url, 2019/07/06council, events, procedure.dossier_of_the_committee, activities, committees, procedure.subject, docs, other, commission, procedure.final.url

View current state | View Changes for this date

General Activities Documents History

2003/0120(CNS) Value added tax VAT: measures for derogation, implementing powers (amend. Directive 77/388/EEC)

Role	Committee	Rapporteur	Shadows
Lead	ECON	BLOKLAND Johannes (EDD)

Lead committee dossier: ECON/5/19667
Legal Basis EC Treaty (after Amsterdam) EC 093

Subjects

2.70.02 Indirect taxation, VAT, excise duties

Links

Activites

2004/01/30 Final act published in Official Journal
- Directive 2004/7
- OJ L 027 30.01.2004, p. 0044-0045
#2557
2004/01/20 Council Meeting
2004/01/20 End of procedure in Parliament
2004/01/20 Act adopted by Council after consultation of Parliament
2003/12/16 Decision by Parliament, 1st reading/single reading
- T5-0566/2003 summary
  
  The European Parliament adopted a resolution drafted by Hans BLOKLAND (EDD, NL), making some amendments which emphasise the importance of keeping Parliament properly informed.�
#2546
2003/11/25 Council Meeting
- 2546
2003/11/24 Vote in committee, 1st reading/single reading
- A5-0427/2003
2003/06/30 Committee referral announced in Parliament, 1st reading/single reading
2003/06/10 Legislative proposal published
- COM(2003)0335 summary
  
  PURPOSE : to propose a Council Directive amending amending Directive 77/388/CEE concerning the common system of value added tax, as regards conferment of implementing powers and the procedure for adopting derogations. CONTENT : this proposal recalls that the Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes (Directive 77/388/EEC) requires Member States to apply a common system of value added tax. This Directive establishes a general framework but contains no machinery providing for the introduction of implementing rules. However, while the Directive does not contain a procedure for laying down common implementing measures it does make specific provision for the adoption of measures derogating from the common system of VAT. Under Articles 27 and 30 of the Sixth Directive the Council can authorise a Member State to introduce special measures to derogate from its provisions in order to simplify the procedure for charging VAT, to prevent certain types of tax evasion or avoidance, or as part of an agreement with a non-member country or an international organisation. Therefore, the purpose of this proposal is to modernise the Article 27 and 30 procedure and specifically to make it more transparent, and also to provide for the adoption of implementing rules at Community level.�
- DG [{'url': 'http://ec.europa.eu/taxation_customs/index_en.htm', 'title': 'Taxation and Customs Union'}],

Documents

Legislative proposal published: COM(2003)0335
Committee report tabled for plenary, 1st reading/single reading: A5-0427/2003
Debate in Council: 2546
Decision by Parliament, 1st reading/single reading: T5-0566/2003
: Directive 2004/7
: OJ L 027 30.01.2004, p. 0044-0045

History

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

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

activities	date: 2003-06-10T00:00:00 docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2003/0335/COM_COM(2003)0335_EN.pdf title: COM(2003)0335 type: Legislative proposal published celexid: CELEX:52003PC0335: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: 2003-06-30T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2003-07-02T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: EDD name: BLOKLAND Johannes date: 2003-11-24T00:00:00 body: EP type: Vote in committee, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2003-07-02T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: EDD name: BLOKLAND Johannes docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2003-427&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A5-0427/2003 body: CSL meeting_id: 2546 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2546*&MEET_DATE=25/11/2003 type: Debate in Council title: 2546 council: Economic and Financial Affairs ECOFIN date: 2003-11-25T00:00:00 type: Council Meeting date: 2003-12-16T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2003-566 type: Decision by Parliament, 1st reading/single reading title: T5-0566/2003 body: EP type: Decision by Parliament, 1st reading/single reading date: 2004-01-20T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2557 date: 2004-01-20T00:00:00 body: EP type: End of procedure in Parliament date: 2004-01-20T00:00:00 body: EP/CSL type: Act adopted by Council after consultation of Parliament date: 2004-01-30T00:00:00 type: Final act published in Official Journal docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32004L0007 title: Directive 2004/7 url: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2004:027:TOC title: OJ L 027 30.01.2004, p. 0044-0045
commission	body: EC dg: Taxation and Customs Union commissioner: --
committees/0	type Responsible Committee body EP associated False committee_full Economic and Monetary Affairs committee ECON date 2003-07-02T00:00:00 rapporteur name: BLOKLAND Johannes group: Europe of Democracies and Diversities abbr: EDD
committees/0	body EP responsible True committee ECON date 2003-07-02T00:00:00 committee_full Economic and Monetary Affairs rapporteur group: EDD name: BLOKLAND Johannes
council	body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2557 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2557&MEET_DATE=20/01/2004 date: 2004-01-20T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2546 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2546&MEET_DATE=25/11/2003 date: 2003-11-25T00:00:00
docs	date: 2003-10-29T00:00:00 docs: url: https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:1409)(documentyear:2003)(documentlanguage:EN) title: CES1409/2003 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:2004:032:TOC title: OJ C 032 05.02.2004, p. 0120-0123 type: Economic and Social Committee: opinion, report body: ESC date: 2003-11-24T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2003-427&language=EN title: A5-0427/2003 type: Committee report tabled for plenary, 1st reading/single reading body: EP date: 2003-11-25T00:00:00 docs: title: PE333.057 type: Committee draft report body: EP date: 2003-12-16T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2003-566 title: T5-0566/2003 title: OJ C 091 15.04.2004, p. 0028-0082 E summary: type: Text adopted by Parliament, 1st reading/single reading body: EP
events	date: 2003-06-10T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2003/0335/COM_COM(2003)0335_EN.pdf title: COM(2003)0335 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=335 title: EUR-Lex summary: date: 2003-06-30T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP date: 2003-11-24T00:00:00 type: Vote in committee, 1st reading/single reading body: EP date: 2003-11-24T00:00:00 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=A5-2003-427&language=EN title: A5-0427/2003 date: 2003-11-25T00:00:00 type: Debate in Council body: CSL docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2546*&MEET_DATE=25/11/2003 title: 2546 date: 2003-12-16T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2003-566 title: T5-0566/2003 summary: date: 2004-01-20T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL date: 2004-01-20T00:00:00 type: End of procedure in Parliament body: EP date: 2004-01-30T00:00:00 type: Final act published in Official Journal docs: title: Directive 2004/7 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32004L0007 title: OJ L 027 30.01.2004, p. 0044-0045 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2004:027:TOC
other	body: CSL type: Council Meeting council: Former Council configuration body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union
procedure/dossier_of_the_committee	Old ECON/5/19667 New ECON/5/19667
procedure/final/url	Old http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32004L0007 New https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32004L0007
procedure/subject	Old 2.70.02 Indirect taxation, VAT, excise duties New 2.70.02 Indirect taxation, VAT, excise duties

2015-11-04Show (2) Changes | Timetravel

activities/0/docs/0/url	Old http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2003/0335/COM_COM(2003)0335_EN.pdf New http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2003/0335/COM_COM(2003)0335_EN.pdf
links/European Commission/title	Old PreLex New EUR-Lex

2014-11-10Show (5) Changes

activities	date: 2003-06-10T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2003/0335/COM_COM(2003)0335_EN.pdf celexid: CELEX:52003PC0335:EN type: Legislative proposal published title: COM(2003)0335 type: Legislative proposal published body: EC commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union date: 2003-06-30T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2003-07-02T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: EDD name: BLOKLAND Johannes date: 2003-11-24T00:00:00 body: EP type: Vote in committee, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2003-07-02T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: EDD name: BLOKLAND Johannes docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2003-427&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A5-0427/2003 body: CSL meeting_id: 2546 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2546*&MEET_DATE=25/11/2003 type: Debate in Council title: 2546 council: Economic and Financial Affairs ECOFIN date: 2003-11-25T00:00:00 type: Council Meeting date: 2003-12-16T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2003-566 type: Decision by Parliament, 1st reading/single reading title: T5-0566/2003 body: EP type: Decision by Parliament, 1st reading/single reading date: 2004-01-20T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2557 date: 2004-01-20T00:00:00 body: EP type: End of procedure in Parliament date: 2004-01-20T00:00:00 body: EP/CSL type: Act adopted by Council after consultation of Parliament date: 2004-01-30T00:00:00 type: Final act published in Official Journal docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32004L0007 title: Directive 2004/7 url: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2004:027:TOC title: OJ L 027 30.01.2004, p. 0044-0045
committees	body: EP responsible: True committee: ECON date: 2003-07-02T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: EDD name: BLOKLAND Johannes
links	European Commission url: http://ec.europa.eu/prelex/liste_resultats.cfm?CL=en&ReqId=0&DocType=CNS&DocYear=2003&DocNum=0120 title: PreLex
other	body: CSL type: Council Meeting council: Former Council configuration body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union
procedure	dossier_of_the_committee ECON/5/19667 reference 2003/0120(CNS) instrument Directive legal_basis EC Treaty (after Amsterdam) EC 093 stage_reached Procedure completed subtype Legislation title Value added tax VAT: measures for derogation, implementing powers (amend. Directive 77/388/EEC) type CNS - Consultation procedure final url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32004L0007 title: Directive 2004/7 subject 2.70.02 Indirect taxation, VAT, excise duties

Activites

Documents

History

ParlTrack - 2011-2024