BETA


2008/0181(CNS) Value added tax (VAT): exemption from VAT on the final importation of certain goods; determining the scope of the VAT Directive 2006/112/EC. Codification

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead JURI GERINGER DE OEDENBERG Lidia Joanna (icon: PSE PSE)
Lead committee dossier:
Legal Basis:
EC Treaty (after Amsterdam) EC 093, EC Treaty (after Amsterdam) EC 094

Events

2009/11/10
   Final act published in Official Journal
Details

PURPOSE: to codify Council Directive 83/181/EEC.

LEGISLATIVE ACT: Council Directive 2009/132/EC determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (codified version).

CONTENT: the purpose of this Directive is to undertake a codification of Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods. The new Directive will supersede the various acts incorporated in it. It fully preserves the content of the acts being codified and hence does no more than bringing them together with only such formal amendments as are required by the codification exercise itself.

ENTRY INTO FORCE: 30/11/2009.

2009/10/19
   EP/CSL - Act adopted by Council after consultation of Parliament
2009/10/19
   EP - End of procedure in Parliament
2009/10/19
   CSL - Council Meeting
2009/06/09
   CSL - Council Meeting
2009/03/11
   EP - Results of vote in Parliament
2009/03/11
   EP - Decision by Parliament
Details

The European Parliament adopted by 656 votes to 13, with 13 abstentions, a legislative resolution approving unamended, under the consultation procedure, the proposal for a Council directive determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods on the common system of value added tax (codified version).

The European Parliament approved the Commission proposal as adapted to the recommendations of the Consultative Working Party of the legal services of the European Parliament, the Council and the Commission.

Documents
2009/02/17
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2009/02/17
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2009/02/12
   EP - Vote in committee
Details

The Committee on Legal Affairs adopted the report drafted by Lidia Joanna GERINGER de OEDENBERG (PES, PL) approving the proposal for a Council directive determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods on the common system of value added tax (codified version).

The committee approved the Commission proposal as adapted to the recommendations of the Consultative Working Party of the legal services of the European Parliament, the Council and the Commission.

2008/12/03
   ESC - Economic and Social Committee: opinion, report
Documents
2008/10/21
   EP - Committee referral announced in Parliament
2008/09/25
   EC - Legislative proposal
Details

PURPOSE: to codify Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods.

PROPOSED ACT: Council Directive.

CONTENT: the purpose of this proposal is to undertake a codification of Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods. The new Directive will supersede the various acts incorporated in it. This proposal fully preserves the content of the acts being codified and hence does no more than bringing them together with only such formal amendments as are required by the codification exercise itself.

2008/09/24
   EC - Legislative proposal published
Details

PURPOSE: to codify Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods.

PROPOSED ACT: Council Directive.

CONTENT: the purpose of this proposal is to undertake a codification of Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods. The new Directive will supersede the various acts incorporated in it. This proposal fully preserves the content of the acts being codified and hence does no more than bringing them together with only such formal amendments as are required by the codification exercise itself.

2008/06/25
   EP - GERINGER DE OEDENBERG Lidia Joanna (PSE) appointed as rapporteur in JURI

Documents

Votes

Rapport GERINGER DE OEDENBERG A6-0060/2009 - résolution #

2009/03/11 Outcome: +: 656, 0: 13, -: 13
DE IT FR PL GB ES RO NL HU BE EL CZ PT SE BG AT FI DK SK LT IE LV SI CY EE LU MT
Total
86
61
63
45
67
44
30
26
23
25
22
21
20
18
16
17
13
14
12
11
11
7
7
6
6
6
5
icon: PPE-DE PPE-DE
249

Denmark PPE-DE

1

Latvia PPE-DE

For (1)

1

Estonia PPE-DE

For (1)

1

Luxembourg PPE-DE

3

Malta PPE-DE

2
icon: PSE PSE
200

Czechia PSE

2

Lithuania PSE

2

Slovenia PSE

For (1)

1

Estonia PSE

3

Luxembourg PSE

For (1)

1
icon: ALDE ALDE
84
2

Sweden ALDE

2

Austria ALDE

1

Latvia ALDE

1

Slovenia ALDE

2

Cyprus ALDE

For (1)

1

Estonia ALDE

2

Luxembourg ALDE

For (1)

1
icon: UEN UEN
40

Denmark UEN

Against (1)

1

Lithuania UEN

2
icon: Verts/ALE Verts/ALE
36

Italy Verts/ALE

2

United Kingdom Verts/ALE

4

Spain Verts/ALE

2

Netherlands Verts/ALE

Abstain (1)

3

Belgium Verts/ALE

2

Sweden Verts/ALE

For (1)

1

Austria Verts/ALE

2

Finland Verts/ALE

For (1)

1

Denmark Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Luxembourg Verts/ALE

For (1)

1
icon: GUE/NGL GUE/NGL
34
2

United Kingdom GUE/NGL

1

Netherlands GUE/NGL

2

Portugal GUE/NGL

3

Sweden GUE/NGL

2

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

1

Ireland GUE/NGL

1

Cyprus GUE/NGL

2
icon: NI NI
24

Italy NI

2

Poland NI

1

United Kingdom NI

Abstain (1)

5

Belgium NI

3

Czechia NI

1

Bulgaria NI

2

Austria NI

Abstain (1)

2

Slovakia NI

1
icon: IND/DEM IND/DEM
15

France IND/DEM

Abstain (1)

1

Poland IND/DEM

2

Netherlands IND/DEM

2

Sweden IND/DEM

2

Denmark IND/DEM

For (1)

1

Ireland IND/DEM

For (1)

1

History

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

docs/0
date
2008-09-25T00:00:00
docs
summary
type
Legislative proposal
body
EC
events/0/date
Old
2008-09-25T00:00:00
New
2008-09-24T00:00:00
events/8/docs/1/url
Old
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2009:292:TOC
New
https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2009:292:SOM:EN:HTML
links/National parliaments/url
Old
http://www.ipex.eu/IPEXL-WEB/dossier/dossier.do?code=CNS&year=2008&number=0181&appLng=EN
New
https://ipexl.europarl.europa.eu/IPEXL-WEB/dossier/code=CNS&year=2008&number=0181&appLng=EN
docs/0/docs/0/url
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https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:1929)(documentyear:2008)(documentlanguage:EN)
New
https://dmsearch.eesc.europa.eu/search/public?k=(documenttype:AC)(documentnumber:1929)(documentyear:2008)(documentlanguage:EN)
docs/1/docs/0/url
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http://www.europarl.europa.eu/doceo/document/A-6-2009-0060_EN.html
New
https://www.europarl.europa.eu/doceo/document/A-6-2009-0060_EN.html
events/0/docs/0/url
Old
http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2008/0575/COM_COM(2008)0575_EN.pdf
New
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events/1/type
Old
Committee referral announced in Parliament, 1st reading/single reading
New
Committee referral announced in Parliament
events/2/type
Old
Vote in committee, 1st reading/single reading
New
Vote in committee
events/3/docs/0/url
Old
http://www.europarl.europa.eu/doceo/document/A-6-2009-0060_EN.html
New
https://www.europarl.europa.eu/doceo/document/A-6-2009-0060_EN.html
events/5
date
2009-03-11T00:00:00
type
Decision by Parliament
body
EP
docs
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summary
events/5
date
2009-03-11T00:00:00
type
Decision by Parliament, 1st reading/single reading
body
EP
docs
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summary
procedure/instrument/1
See also Directive Directive 2006/112/EC 2004/0079(CNS) Amended by 2016/0370(CNS)
procedure/instrument/1
Repealing Directive 83/181/EEC See also Directive Directive 2006/112/EC 2004/0079(CNS) Amended by 2016/0370(CNS)
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Legal Affairs
committee
JURI
rapporteur
name: GERINGER DE OEDENBERG Lidia Joanna date: 2008-06-25T00:00:00 group: Socialist Group in the European Parliament abbr: PSE
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Legal Affairs
committee
JURI
date
2008-06-25T00:00:00
rapporteur
name: GERINGER DE OEDENBERG Lidia Joanna group: Socialist Group in the European Parliament abbr: PSE
docs/1/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2009-60&language=EN
New
http://www.europarl.europa.eu/doceo/document/A-6-2009-0060_EN.html
events/3/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2009-60&language=EN
New
http://www.europarl.europa.eu/doceo/document/A-6-2009-0060_EN.html
events/5/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2009-101
New
http://www.europarl.europa.eu/doceo/document/TA-6-2009-0101_EN.html
events/8/docs/1/url
Old
https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2009:292:SOM:EN:HTML
New
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2009:292:TOC
events/0/docs/0/url
Old
http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2008/0575/COM_COM(2008)0575_EN.pdf
New
http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2008/0575/COM_COM(2008)0575_EN.pdf
activities
  • date: 2008-09-25T00:00:00 docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2008/0575/COM_COM(2008)0575_EN.pdf title: COM(2008)0575 type: Legislative proposal published celexid: CELEX:52008PC0575:EN body: EC commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union Commissioner: KOVÁCS László type: Legislative proposal published
  • date: 2008-10-21T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: JURI date: 2008-06-25T00:00:00 committee_full: Legal Affairs rapporteur: group: PSE name: GERINGER DE OEDENBERG Lidia Joanna
  • date: 2009-02-12T00:00:00 body: EP committees: body: EP responsible: True committee: JURI date: 2008-06-25T00:00:00 committee_full: Legal Affairs rapporteur: group: PSE name: GERINGER DE OEDENBERG Lidia Joanna type: Vote in committee, 1st reading/single reading
  • date: 2009-02-17T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2009-60&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A6-0060/2009 body: EP committees: body: EP responsible: True committee: JURI date: 2008-06-25T00:00:00 committee_full: Legal Affairs rapporteur: group: PSE name: GERINGER DE OEDENBERG Lidia Joanna type: Committee report tabled for plenary, 1st reading/single reading
  • date: 2009-03-11T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=16767&l=en type: Results of vote in Parliament title: Results of vote in Parliament url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2009-101 type: Decision by Parliament, 1st reading/single reading title: T6-0101/2009 body: EP type: Results of vote in Parliament
  • date: 2009-06-09T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2948
  • date: 2009-10-19T00:00:00 body: CSL type: Council Meeting council: Agriculture and Fisheries meeting_id: 2966
  • date: 2009-10-19T00:00:00 body: EP type: End of procedure in Parliament
  • date: 2009-10-19T00:00:00 body: EP/CSL type: Act adopted by Council after consultation of Parliament
  • date: 2009-11-10T00:00:00 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=32009L0132 title: Directive 2009/132 url: http://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2009:292:SOM:EN:HTML title: OJ L 292 10.11.2009, p. 0031
commission
  • body: EC dg: Taxation and Customs Union commissioner: KOVÁCS László
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Legal Affairs
committee
JURI
date
2008-06-25T00:00:00
rapporteur
name: GERINGER DE OEDENBERG Lidia Joanna group: Socialist Group in the European Parliament abbr: PSE
committees/0
body
EP
responsible
True
committee
JURI
date
2008-06-25T00:00:00
committee_full
Legal Affairs
rapporteur
group: PSE name: GERINGER DE OEDENBERG Lidia Joanna
council
  • body: CSL type: Council Meeting council: Agriculture and Fisheries meeting_id: 2966 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=2966*&MEET_DATE=19/10/2009 date: 2009-10-19T00:00:00
  • body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2948 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=2948*&MEET_DATE=09/06/2009 date: 2009-06-09T00:00:00
docs
  • date: 2008-12-03T00:00:00 docs: url: https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:1929)(documentyear:2008)(documentlanguage:EN) title: CES1929/2008 type: Economic and Social Committee: opinion, report body: ESC
  • date: 2009-02-17T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2009-60&language=EN title: A6-0060/2009 type: Committee report tabled for plenary, 1st reading/single reading body: EP
events
  • date: 2008-09-25T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2008/0575/COM_COM(2008)0575_EN.pdf title: COM(2008)0575 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2008&nu_doc=575 title: EUR-Lex summary: PURPOSE: to codify Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods. PROPOSED ACT: Council Directive. CONTENT: the purpose of this proposal is to undertake a codification of Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods. The new Directive will supersede the various acts incorporated in it. This proposal fully preserves the content of the acts being codified and hence does no more than bringing them together with only such formal amendments as are required by the codification exercise itself.
  • date: 2008-10-21T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2009-02-12T00:00:00 type: Vote in committee, 1st reading/single reading body: EP summary: The Committee on Legal Affairs adopted the report drafted by Lidia Joanna GERINGER de OEDENBERG (PES, PL) approving the proposal for a Council directive determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods on the common system of value added tax (codified version). The committee approved the Commission proposal as adapted to the recommendations of the Consultative Working Party of the legal services of the European Parliament, the Council and the Commission.
  • date: 2009-02-17T00:00:00 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=A6-2009-60&language=EN title: A6-0060/2009
  • date: 2009-03-11T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=16767&l=en title: Results of vote in Parliament
  • date: 2009-03-11T00:00:00 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=P6-TA-2009-101 title: T6-0101/2009 summary: The European Parliament adopted by 656 votes to 13, with 13 abstentions, a legislative resolution approving unamended, under the consultation procedure, the proposal for a Council directive determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods on the common system of value added tax (codified version). The European Parliament approved the Commission proposal as adapted to the recommendations of the Consultative Working Party of the legal services of the European Parliament, the Council and the Commission.
  • date: 2009-10-19T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL
  • date: 2009-10-19T00:00:00 type: End of procedure in Parliament body: EP
  • date: 2009-11-10T00:00:00 type: Final act published in Official Journal summary: PURPOSE: to codify Council Directive 83/181/EEC. LEGISLATIVE ACT: Council Directive 2009/132/EC determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (codified version). CONTENT: the purpose of this Directive is to undertake a codification of Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods. The new Directive will supersede the various acts incorporated in it. It fully preserves the content of the acts being codified and hence does no more than bringing them together with only such formal amendments as are required by the codification exercise itself. ENTRY INTO FORCE: 30/11/2009. docs: title: Directive 2009/132 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32009L0132 title: OJ L 292 10.11.2009, p. 0031 url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2009:292:SOM:EN:HTML
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 commissioner: KOVÁCS László
procedure/dossier_of_the_committee
Old
JURI/6/67819
New
  • JURI/6/67819
procedure/final/url
Old
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32009L0132
New
https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32009L0132
procedure/instrument
Old
Directive
New
  • Directive
  • Repealing Directive 83/181/EEC See also Directive Directive 2006/112/EC 2004/0079(CNS) Amended by 2016/0370(CNS)
procedure/subject
Old
  • 2.70.02 Indirect taxation, VAT, excise duties
New
2.70.02
Indirect taxation, VAT, excise duties
procedure/summary
  • Repealing Directive 83/181/EEC
  • See also Directive Directive 2006/112/EC
activities/0/docs/0/url
Old
http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2008/0575/COM_COM(2008)0575_EN.pdf
New
http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2008/0575/COM_COM(2008)0575_EN.pdf
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http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2009:292:TOC
New
http://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2009:292:SOM:EN:HTML
links/European Commission/title
Old
PreLex
New
EUR-Lex
activities
  • date: 2008-09-25T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2008/0575/COM_COM(2008)0575_EN.pdf celexid: CELEX:52008PC0575:EN type: Legislative proposal published title: COM(2008)0575 type: Legislative proposal published body: EC commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union Commissioner: KOVÁCS László
  • date: 2008-10-21T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: JURI date: 2008-06-25T00:00:00 committee_full: Legal Affairs rapporteur: group: PSE name: GERINGER DE OEDENBERG Lidia Joanna
  • date: 2009-02-12T00:00:00 body: EP committees: body: EP responsible: True committee: JURI date: 2008-06-25T00:00:00 committee_full: Legal Affairs rapporteur: group: PSE name: GERINGER DE OEDENBERG Lidia Joanna type: Vote in committee, 1st reading/single reading
  • date: 2009-02-17T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2009-60&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A6-0060/2009 body: EP committees: body: EP responsible: True committee: JURI date: 2008-06-25T00:00:00 committee_full: Legal Affairs rapporteur: group: PSE name: GERINGER DE OEDENBERG Lidia Joanna type: Committee report tabled for plenary, 1st reading/single reading
  • date: 2009-03-11T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=16767&l=en type: Results of vote in Parliament title: Results of vote in Parliament url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2009-101 type: Decision by Parliament, 1st reading/single reading title: T6-0101/2009 body: EP type: Results of vote in Parliament
  • date: 2009-06-09T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2948
  • date: 2009-10-19T00:00:00 body: CSL type: Council Meeting council: Agriculture and Fisheries meeting_id: 2966
  • date: 2009-10-19T00:00:00 body: EP type: End of procedure in Parliament
  • date: 2009-10-19T00:00:00 body: EP/CSL type: Act adopted by Council after consultation of Parliament
  • date: 2009-11-10T00:00:00 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=32009L0132 title: Directive 2009/132 url: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2009:292:TOC title: OJ L 292 10.11.2009, p. 0031
committees
  • body: EP responsible: True committee: JURI date: 2008-06-25T00:00:00 committee_full: Legal Affairs rapporteur: group: PSE name: GERINGER DE OEDENBERG Lidia Joanna
links
National parliaments
European Commission
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 commissioner: KOVÁCS László
procedure
dossier_of_the_committee
JURI/6/67819
reference
2008/0181(CNS)
instrument
Directive
legal_basis
stage_reached
Procedure completed
summary
subtype
Codification
title
Value added tax (VAT): exemption from VAT on the final importation of certain goods; determining the scope of the VAT Directive 2006/112/EC. Codification
type
CNS - Consultation procedure
final
subject
2.70.02 Indirect taxation, VAT, excise duties