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2003/0310(CNS) Direct taxation and taxation of insurance premiums: administrative cooperation (amend. Directives 77/799/EEC, 92/12/EEC)

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead ECON RANDZIO-PLATH Christa (icon: PES PES)
Committee Opinion JURI KOUKIADIS Ioannis (icon: PES PES)
Legal Basis:
EC Treaty (after Amsterdam) EC 095

Events

2004/12/04
   Final act published in Official Journal
Details

PURPOSE : to enable closer cooperation between Community tax authorities and between the latter and the Commission based on common principles is required to effectively combat excise duty fraud.

LEGISLATIVE ACT : Council Directive 2004/106/EC amending Directives 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products

CONTENT : Regulation 2073/2004/EC on administrative cooperation in the field of excise duties incorporates all the provisions designed to facilitate administrative cooperation in the field of excise duties contained in Directives 77/799/EEC and 92/12/EEC with the exception of mutual assistance provided for by Council Directive 76/308/EEC. Council Directive 2004/56/EC amending Directive 77/799/EEC requires Member States to bring into force the laws necessary to comply with it before 1 January 2005. These provisions apply in the field of direct taxation, certain excise duties and taxation of insurance premiums.

Since Directive 77/799/EEC will not apply to excise duties, pursuant to this Directive, as from 1 July 2005, it is not appropriate that Member States be required to adopt provisions which are bound to cease to apply within a short time. Therefore, this Regulation permits Member States not to adopt the provisions necessary to comply with Directive 2004/56/EC concerning excise duties, without prejudice to the obligation to adopt such provisions in respect of other taxes to which Directive 77/799/EC applies. Directives 77/799/EEC and 92/12/EEC are amended accordingly.

ENTRY INTO FORCE : 24/12/2004.

DATE OF TRANSPOSITION : 30/06/2005.

DATE OF APPLICATION : 1/07/2005.

Documents
Directive 2004/106
OJ L 359 04.12.2004, p. 0028-0029
2004/04/21
   EP/CSL - Act adopted by Council after consultation of Parliament
2004/04/21
   EP - End of procedure in Parliament
2004/04/21
   CSL - Council Meeting
2004/04/01
   EP - Text adopted by Parliament, 1st reading/single reading
Documents
T5-0250/2004
OJ C 103 29.04.2004, p. 0678-0764 E
2004/04/01
   EP - Decision by Parliament
Documents
T5-0250/2004
2004/03/16
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
A5-0157/2004
2004/03/16
   EP - Vote in committee
2004/03/15
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
A5-0157/2004
2004/01/22
   EP - KOUKIADIS Ioannis (PES) appointed as rapporteur in JURI
2004/01/20
   EP - RANDZIO-PLATH Christa (PES) appointed as rapporteur in ECON
2004/01/12
   EP - Committee referral announced in Parliament
2003/12/18
   EC - Legislative proposal
Documents
COM(2003)0797
EUR-Lex
2003/12/17
   EC - Legislative proposal published
Documents
COM(2003)0797
EUR-Lex

Documents

History

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

2023-08-03Show (7) Changes | Timetravel
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summary
2020-01-19Show (9) Changes | Timetravel
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2019-07-06Show (13) Changes | Timetravel
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  • date: 2004-01-12T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2004-01-20T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PSE name: RANDZIO-PLATH Christa body: EP responsible: False committee: JURI date: 2004-01-22T00:00:00 committee_full: Legal Affairs and Internal Market rapporteur: group: PSE name: KOUKIADIS Ioannis
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  • date: 2004-04-01T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2004-250 type: Decision by Parliament, 1st reading/single reading title: T5-0250/2004 body: EP type: Decision by Parliament, 1st reading/single reading
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commission
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docs
  • date: 2004-03-11T00:00:00 docs: title: PE338.506/DEF committee: JURI type: Committee opinion body: EP
  • date: 2004-03-16T00:00:00 docs: title: PE333.129 type: Committee draft report body: EP
  • date: 2004-03-16T00:00:00 docs: title: PE333.129/AM type: Amendments tabled in committee body: EP
  • date: 2004-03-16T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2004-157&language=EN title: A5-0157/2004 type: Committee report tabled for plenary, 1st reading/single reading body: EP
  • date: 2004-04-01T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2004-250 title: T5-0250/2004 url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2004:103E:SOM:EN:HTML title: OJ C 103 29.04.2004, p. 0678-0764 E summary: type: Text adopted by Parliament, 1st reading/single reading body: EP
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  • date: 2004-04-01T00:00:00 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-2004-250 title: T5-0250/2004 summary:
  • date: 2004-04-21T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL
  • date: 2004-04-21T00:00:00 type: End of procedure in Parliament body: EP
  • date: 2004-12-04T00:00:00 type: Final act published in Official Journal summary: PURPOSE : to enable closer cooperation between Community tax authorities and between the latter and the Commission based on common principles is required to effectively combat excise duty fraud. LEGISLATIVE ACT : Council Directive 2004/106/EC amending Directives 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products CONTENT : Regulation 2073/2004/EC on administrative cooperation in the field of excise duties incorporates all the provisions designed to facilitate administrative cooperation in the field of excise duties contained in Directives 77/799/EEC and 92/12/EEC with the exception of mutual assistance provided for by Council Directive 76/308/EEC. Council Directive 2004/56/EC amending Directive 77/799/EEC requires Member States to bring into force the laws necessary to comply with it before 1 January 2005. These provisions apply in the field of direct taxation, certain excise duties and taxation of insurance premiums. Since Directive 77/799/EEC will not apply to excise duties, pursuant to this Directive, as from 1 July 2005, it is not appropriate that Member States be required to adopt provisions which are bound to cease to apply within a short time. Therefore, this Regulation permits Member States not to adopt the provisions necessary to comply with Directive 2004/56/EC concerning excise duties, without prejudice to the obligation to adopt such provisions in respect of other taxes to which Directive 77/799/EC applies. Directives 77/799/EEC and 92/12/EEC are amended accordingly. ENTRY INTO FORCE : 24/12/2004. DATE OF TRANSPOSITION : 30/06/2005. DATE OF APPLICATION : 1/07/2005. docs: title: Directive 2004/106 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32004L0106 title: OJ L 359 04.12.2004, p. 0028-0029 url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2004:359:SOM:EN:HTML
links
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  • body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union
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  • 2.70.01 Direct taxation
  • 2.80 Cooperation between administrations
New
2.70.01
Direct taxation
2.80
Cooperation between administrations
2015-11-04Show (2) Changes | Timetravel
activities/0/docs/0/url
Old
http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2003/0797/COM_COM(2003)0797_EN.pdf
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New
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2014-11-10Show (5) Changes
activities
  • date: 2003-12-18T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2003/0797/COM_COM(2003)0797_EN.pdf celexid: CELEX:52003PC0797(02):EN type: Legislative proposal published title: COM(2003)0797 type: Legislative proposal published body: EC commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union
  • date: 2004-01-12T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2004-01-20T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PSE name: RANDZIO-PLATH Christa body: EP responsible: False committee: JURI date: 2004-01-22T00:00:00 committee_full: Legal Affairs and Internal Market rapporteur: group: PSE name: KOUKIADIS Ioannis
  • date: 2004-03-16T00:00:00 body: EP type: Vote in committee, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2004-01-20T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PSE name: RANDZIO-PLATH Christa body: EP responsible: False committee: JURI date: 2004-01-22T00:00:00 committee_full: Legal Affairs and Internal Market rapporteur: group: PSE name: KOUKIADIS Ioannis docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2004-157&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A5-0157/2004
  • date: 2004-04-01T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2004-250 type: Decision by Parliament, 1st reading/single reading title: T5-0250/2004 body: EP type: Decision by Parliament, 1st reading/single reading
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  • body: EP responsible: False committee: JURI date: 2004-01-22T00:00:00 committee_full: Legal Affairs and Internal Market rapporteur: group: PSE name: KOUKIADIS Ioannis
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2003/0310(CNS)
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Directive
title
Direct taxation and taxation of insurance premiums: administrative cooperation (amend. Directives 77/799/EEC, 92/12/EEC)
type
CNS - Consultation procedure
final
subject
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