BETA


2013/0343(CNS) Common system of value added tax (VAT): standard VAT return

Progress: Procedure lapsed or withdrawn

RoleCommitteeRapporteurShadows
Lead ECON TORVALDS Nils (icon: ALDE ALDE), GIEGOLD Sven (icon: Verts/ALE Verts/ALE)
Committee Opinion ITRE
Committee Opinion JURI
Lead committee dossier:
Legal Basis:
TFEU 113

Events

2016/04/30
   EC - Proposal withdrawn by Commission
2015/06/19
   CSL - Debate in Council
Documents
2015/06/19
   CSL - Council Meeting
2014/06/20
   CSL - Debate in Council
Documents
2014/06/20
   CSL - Council Meeting
2014/05/20
   EC - Commission response to text adopted in plenary
Documents
2014/05/19
   IT_SENATE - Contribution
Documents
2014/02/26
   ESC - Economic and Social Committee: opinion, report
Documents
2014/02/26
   EP - Results of vote in Parliament
2014/02/26
   EP - Decision by Parliament, 1st reading/single reading
Details

The European Parliament adopted by 572 votes to 20, with 20 abstentions, in the framework of a special legislative procedure (Parliament consultation), a legislative resolution on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return.

Parliament approved the Commission proposal subject to the following amendments:

Use of standardised VAT returns : the use should facilitate both the collection and payment of VAT and the control of VAT returns by the Member States tax authorities and should also contribute to helping businesses comply with VAT legislation , thus reducing the error rate, and ultimately contributing towards a reduction or even elimination of VAT fraud and the VAT gap.

Transposition : Members stressed that that the standard VAT return will only fulfil its full potential if the Member States fully transpose this Directive, in a timely manner, into their national laws, regulations and administrative provisions, without deviating from its scope.

Electronic filing : the resolution suggested that Member State tax authorities should provide their officials and taxable persons with online tutorials on the appropriate use of electronic filing to ensure that submission of the standard VAT return is conducted in an appropriate and secure manner.

Evaluation of the Directive : in order to further reduce burdens on business and improve the functioning of the internal market, the information requirements in the standard VAT return should become unified in all Member States, and the Commission should, within five years of the date of entry into force of this Directive, evaluate the implementation of this Directive from that point of view and make proposals if appropriate. The results of the review shall be communicated to the European Parliament and to the Council accompanied, where necessary, by appropriate legislative proposals.

Documents
2014/02/04
   EP - Committee report tabled for plenary, 1st reading/single reading
Details

The Committee on Economic and Monetary Affairs adopted, in the framework of a special legislative procedure (Parliament consultation) the report by Ivo STREJČEK (ECR, CZ) on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return.

The committee approved the Commission proposal subject to amendments.

Members:

highlighted that the use of standardised returns should facilitate both the collection and payment of VAT and the control of VAT returns by the Member States tax authorities and should also contribute to helping businesses comply with VAT legislation , thus reducing the error rate, and ultimately contributing towards a reduction or even elimination of VAT fraud and the VAT gap; stressed that the standard VAT return will only fulfil its full potential if the Member States fully transpose this Directive, in a timely manner, into their national laws, regulations and administrative provisions, without deviating from its scope; suggested that Member State tax authorities should provide their officials and taxable persons with online tutorials on the appropriate use of electronic filing to ensure that submission of the standard VAT return is conducted in an appropriate and secure manner.

In order to further reduce burdens on business and improve the functioning of the internal market, the information requirements in the standard VAT return should become unified in all Member States, and the Commission should, within five years of the date of entry into force of this Directive, evaluate the implementation of this Directive from that point of view and make proposals if appropriate.

The results of the review shall be communicated to the European Parliament and to the Council accompanied, where necessary, by appropriate legislative proposals.

Documents
2014/01/30
   EP - Vote in committee, 1st reading/single reading
2013/12/18
   PT_PARLIAMENT - Contribution
Documents
2013/12/17
   EP - Amendments tabled in committee
Documents
2013/11/18
   EP - Committee referral announced in Parliament, 1st reading/single reading
2013/11/15
   CSL - Debate in Council
Documents
2013/11/15
   CSL - Council Meeting
2013/11/14
   EP - Committee draft report
Documents
2013/10/23
   EC - Document attached to the procedure
2013/10/23
   EC - Document attached to the procedure
2013/10/23
   EC - Document attached to the procedure
2013/10/23
   EC - Legislative proposal published
Details

PURPOSE: to amend Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return for all businesses operating in the Union.

PROPOSED ACT: Council Directive.

ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.

BACKGROUND: Council Directive 2006/112/EC requires taxable persons to submit VAT returns but allows flexibility for the Member States to determine the information needed. This gives rise to disparate rules and procedures governing the submission of VAT returns in the Union , added complexity for businesses and VAT obligations that create obstacles to Union trade.

To reduce burdens on business and improve the functioning of the internal market, the Commission proposes that a standard VAT return should be introduced for all businesses trading in the Union.

The Commission sought stakeholder views on a standard VAT declaration through the consultation on the Green Paper on the Future of VAT . Positive replies from stakeholders led the Commission to include in the Communication on the Future of VAT a commitment to come forward with a proposal for a standard VAT declaration before the end of 2013.

The Single Market Act II is therefore calling for the introduction of a standard VAT return. The recent Communication on Smart regulation aims to reduce burdens on all business, and particularly SMEs.

IMPACT ASSESSMENT: of the options evaluated in detail, the preferred option is for a standard VAT return, mandatory for Member States and for business . According to estimates, this should reduce administrative burdens by a maximum of EUR 15 billion per annum .

LEGAL BASIS: Article 113 of the Functioning of the European Union (TFEU).

CONTENT: the proposal seeks to amend Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return. The use of standardised returns should facilitate the control of VAT returns by the Member States.

The idea behind a standard VAT declaration is to allow all businesses to provide standardised information to each Member State submitted in a common, preferably electronic, format .

According to the proposal, the standard VAT declaration should be available to all businesses .

The proposal addresses issues in relation to the content, submission in terms of when and how, and corrections of the standard VAT return. It lists a maximum number of twenty six boxes of information to be completed by business for which Member States may choose to exempt businesses from all but five . The information provided should be consistent in all Member States.

Member States may require extra information for the control and administration of VAT for specific regions, territories, or special regimes allowed exceptionally in VAT legislation.

For the submission of the declaration , the proposal provides for a minimum standard. All businesses should be allowed to submit monthly VAT returns, with VAT being due and paid by the end of the month following the VAT return period. Beyond that Member States may introduce further burden reductions to allow for longer VAT return periods of up to one year and to extend the due date for submission and payment by up to a further month.

To ensure that certain technical aspects of the VAT return are standardised, which cannot be achieved through a directive, scope is provided in the proposal for the use of the comitology procedure . This is envisaged where needed for the technical details of the return, for the common definitions and procedures, for the detailed treatment of corrections, as well as for the common methods of electronic submission.

BUDGETARY IMPLICATIONS: the proposal has no negative impact on the EU budget.

Documents

  • Debate in Council: 3399
  • Debate in Council: 3324
  • Commission response to text adopted in plenary: SP(2014)446
  • Contribution: COM(2013)0721
  • Economic and Social Committee: opinion, report: CES6872/2013
  • Results of vote in Parliament: Results of vote in Parliament
  • Decision by Parliament, 1st reading/single reading: T7-0138/2014
  • Committee report tabled for plenary, 1st reading/single reading: A7-0090/2014
  • Contribution: COM(2013)0721
  • Amendments tabled in committee: PE524.728
  • Debate in Council: 3271
  • Committee draft report: PE523.020
  • Document attached to the procedure: EUR-Lex
  • Document attached to the procedure: SWD(2013)0426
  • Document attached to the procedure: EUR-Lex
  • Document attached to the procedure: SWD(2013)0427
  • Document attached to the procedure: EUR-Lex
  • Document attached to the procedure: SWD(2013)0428
  • Legislative proposal published: EUR-Lex
  • Legislative proposal published: COM(2013)0721
  • Document attached to the procedure: EUR-Lex SWD(2013)0426
  • Document attached to the procedure: EUR-Lex SWD(2013)0427
  • Document attached to the procedure: EUR-Lex SWD(2013)0428
  • Committee draft report: PE523.020
  • Amendments tabled in committee: PE524.728
  • Economic and Social Committee: opinion, report: CES6872/2013
  • Commission response to text adopted in plenary: SP(2014)446
  • Contribution: COM(2013)0721
  • Contribution: COM(2013)0721

Votes

A7-0090/2014 - Ivo Strejček - Vote unique

2014/02/26 Outcome: +: 572, 0: 20, -: 20
DE IT FR PL ES GB RO SE BG CZ BE HU PT AT EL NL FI SK IE HR LT LV DK SI LU EE MT CY
Total
84
56
57
41
40
55
24
19
18
21
17
18
15
16
15
23
12
12
11
9
8
8
8
6
5
4
6
3
icon: PPE PPE
222

Czechia PPE

For (1)

1

Belgium PPE

3

Luxembourg PPE

3

Estonia PPE

For (1)

1

Malta PPE

2

Cyprus PPE

1
icon: S&D S&D
151

Hungary S&D

2

Netherlands S&D

2

Finland S&D

2

Ireland S&D

2

Slovenia S&D

For (1)

1

Luxembourg S&D

For (1)

1

Estonia S&D

For (1)

1
icon: ALDE ALDE
69

Austria ALDE

1

Slovakia ALDE

For (1)

1

Latvia ALDE

For (1)

1

Denmark ALDE

2

Slovenia ALDE

For (1)

1

Estonia ALDE

1
icon: Verts/ALE Verts/ALE
48

United Kingdom Verts/ALE

5
3

Belgium Verts/ALE

3

Portugal Verts/ALE

For (1)

1

Austria Verts/ALE

1

Greece Verts/ALE

1

Netherlands Verts/ALE

3

Finland Verts/ALE

2

Latvia Verts/ALE

1

Denmark Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1
icon: ECR ECR
42

Hungary ECR

For (1)

1

Netherlands ECR

For (1)

1

Lithuania ECR

1

Latvia ECR

For (1)

1
icon: GUE/NGL GUE/NGL
29

United Kingdom GUE/NGL

1

Sweden GUE/NGL

1

Portugal GUE/NGL

2

Greece GUE/NGL

2

Netherlands GUE/NGL

For (1)

1

Ireland GUE/NGL

For (1)

1

Croatia GUE/NGL

1

Latvia GUE/NGL

For (1)

1

Denmark GUE/NGL

Against (1)

1

Cyprus GUE/NGL

2
icon: EFD EFD
24

France EFD

Against (1)

1

Bulgaria EFD

For (1)

1

Belgium EFD

For (1)

1

Greece EFD

2

Netherlands EFD

For (1)

1

Finland EFD

For (1)

1

Slovakia EFD

For (1)

1

Lithuania EFD

For (1)

1

Denmark EFD

1
icon: NI NI
26

Italy NI

For (1)

1

Spain NI

1
2

Bulgaria NI

1

Belgium NI

For (1)

1

Hungary NI

For (1)

Abstain (1)

2

Ireland NI

For (1)

1
AmendmentsDossier
10 2013/0343(CNS)
2013/12/17 ECON 10 amendments...
source: PE-524.728

History

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

committees/0/date
    committees/1/date
      committees/2/date
        docs/0/docs/0/url
        Old
        http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2013:0426:FIN:EN:PDF
        New
        https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2013:0426:FIN:EN:PDF
        docs/1/docs/0/url
        Old
        http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2013:0427:FIN:EN:PDF
        New
        https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2013:0427:FIN:EN:PDF
        docs/2/docs/0/url
        Old
        http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2013:0428:FIN:EN:PDF
        New
        https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2013:0428:FIN:EN:PDF
        docs/6/body
        EC
        events/0/docs/0/url
        Old
        http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2013&nu_doc=721
        New
        https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2013&nu_doc=721
        events/4/docs/0/url
        Old
        http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A7-2014-0090&language=EN
        New
        http://www.europarl.europa.eu/doceo/document/A-7-2014-0090_EN.html
        events/6/docs/0/url
        Old
        http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P7-TA-2014-0138
        New
        http://www.europarl.europa.eu/doceo/document/TA-7-2014-0138_EN.html
        activities
        • date: 2013-10-23T00:00:00 docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2013&nu_doc=721 title: COM(2013)0721 type: Legislative proposal published celexid: CELEX:52013PC0721:EN body: EC commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union Commissioner: ŠEMETA Algirdas type: Legislative proposal published
        • body: CSL meeting_id: 3271 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=3271*&MEET_DATE=15/11/2013 type: Debate in Council title: 3271 council: Economic and Financial Affairs ECOFIN date: 2013-11-15T00:00:00 type: Council Meeting
        • date: 2013-11-18T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP shadows: group: ALDE name: TORVALDS Nils group: Verts/ALE name: GIEGOLD Sven responsible: True committee_full: Economic and Monetary Affairs committee: ECON body: EP responsible: False committee_full: Industry, Research and Energy committee: ITRE body: EP responsible: False committee_full: Legal Affairs committee: JURI
        • date: 2014-01-30T00:00:00 body: EP type: Vote in committee, 1st reading/single reading committees: body: EP shadows: group: ALDE name: TORVALDS Nils group: Verts/ALE name: GIEGOLD Sven responsible: True committee_full: Economic and Monetary Affairs committee: ECON body: EP responsible: False committee_full: Industry, Research and Energy committee: ITRE body: EP responsible: False committee_full: Legal Affairs committee: JURI
        • body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A7-2014-0090&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A7-0090/2014 type: Committee report tabled for plenary, 1st reading/single reading committees: body: EP shadows: group: ALDE name: TORVALDS Nils group: Verts/ALE name: GIEGOLD Sven responsible: True committee_full: Economic and Monetary Affairs committee: ECON body: EP responsible: False committee_full: Industry, Research and Energy committee: ITRE body: EP responsible: False committee_full: Legal Affairs committee: JURI date: 2014-02-04T00:00:00
        • date: 2014-02-26T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=24116&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=P7-TA-2014-0138 type: Decision by Parliament, 1st reading/single reading title: T7-0138/2014 body: EP type: Results of vote in Parliament
        • body: CSL meeting_id: 3324 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=3324*&MEET_DATE=20/06/2014 type: Debate in Council title: 3324 council: Economic and Financial Affairs ECOFIN date: 2014-06-20T00:00:00 type: Council Meeting
        • body: CSL meeting_id: 3399 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=3399*&MEET_DATE=19/06/2015 type: Debate in Council title: 3399 council: Economic and Financial Affairs ECOFIN date: 2015-06-19T00:00:00 type: Council Meeting
        • date: 2016-04-30T00:00:00 body: EC type: Proposal withdrawn by Commission commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union Commissioner: ŠEMETA Algirdas
        commission
        • body: EC dg: Taxation and Customs Union commissioner: ŠEMETA Algirdas
        committees/0
        type
        Responsible Committee
        body
        EP
        associated
        False
        committee_full
        Economic and Monetary Affairs
        committee
        ECON
        date
        shadows
        committees/0
        body
        EP
        shadows
        responsible
        True
        committee_full
        Economic and Monetary Affairs
        committee
        ECON
        committees/1
        type
        Committee Opinion
        body
        EP
        associated
        False
        committee_full
        Industry, Research and Energy
        committee
        ITRE
        date
        committees/1
        body
        EP
        responsible
        False
        committee_full
        Industry, Research and Energy
        committee
        ITRE
        committees/2
        type
        Committee Opinion
        body
        EP
        associated
        False
        committee_full
        Legal Affairs
        committee
        JURI
        date
        committees/2
        body
        EP
        responsible
        False
        committee_full
        Legal Affairs
        committee
        JURI
        council
        • body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 3399 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=3399*&MEET_DATE=19/06/2015 date: 2015-06-19T00:00:00
        • body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 3324 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=3324*&MEET_DATE=20/06/2014 date: 2014-06-20T00:00:00
        • body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 3271 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=3271*&MEET_DATE=15/11/2013 date: 2013-11-15T00:00:00
        docs
        • date: 2013-10-23T00:00:00 docs: url: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2013:0426:FIN:EN:PDF title: EUR-Lex title: SWD(2013)0426 type: Document attached to the procedure body: EC
        • date: 2013-10-23T00:00:00 docs: url: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2013:0427:FIN:EN:PDF title: EUR-Lex title: SWD(2013)0427 type: Document attached to the procedure body: EC
        • date: 2013-10-23T00:00:00 docs: url: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2013:0428:FIN:EN:PDF title: EUR-Lex title: SWD(2013)0428 type: Document attached to the procedure body: EC
        • date: 2013-11-14T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE523.020 title: PE523.020 type: Committee draft report body: EP
        • date: 2013-12-17T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE524.728 title: PE524.728 type: Amendments tabled in committee body: EP
        • date: 2014-02-26T00:00:00 docs: url: https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:6872)(documentyear:2013)(documentlanguage:EN) title: CES6872/2013 type: Economic and Social Committee: opinion, report body: ESC
        • date: 2014-05-20T00:00:00 docs: url: /oeil/spdoc.do?i=24116&j=0&l=en title: SP(2014)446 type: Commission response to text adopted in plenary
        • date: 2014-05-19T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2013)0721 title: COM(2013)0721 type: Contribution body: IT_SENATE
        • date: 2013-12-18T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2013)0721 title: COM(2013)0721 type: Contribution body: PT_PARLIAMENT
        events
        • date: 2013-10-23T00:00:00 type: Legislative proposal published body: EC docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2013&nu_doc=721 title: EUR-Lex title: COM(2013)0721 summary: PURPOSE: to amend Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return for all businesses operating in the Union. PROPOSED ACT: Council Directive. ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion. BACKGROUND: Council Directive 2006/112/EC requires taxable persons to submit VAT returns but allows flexibility for the Member States to determine the information needed. This gives rise to disparate rules and procedures governing the submission of VAT returns in the Union , added complexity for businesses and VAT obligations that create obstacles to Union trade. To reduce burdens on business and improve the functioning of the internal market, the Commission proposes that a standard VAT return should be introduced for all businesses trading in the Union. The Commission sought stakeholder views on a standard VAT declaration through the consultation on the Green Paper on the Future of VAT . Positive replies from stakeholders led the Commission to include in the Communication on the Future of VAT a commitment to come forward with a proposal for a standard VAT declaration before the end of 2013. The Single Market Act II is therefore calling for the introduction of a standard VAT return. The recent Communication on Smart regulation aims to reduce burdens on all business, and particularly SMEs. IMPACT ASSESSMENT: of the options evaluated in detail, the preferred option is for a standard VAT return, mandatory for Member States and for business . According to estimates, this should reduce administrative burdens by a maximum of EUR 15 billion per annum . LEGAL BASIS: Article 113 of the Functioning of the European Union (TFEU). CONTENT: the proposal seeks to amend Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return. The use of standardised returns should facilitate the control of VAT returns by the Member States. The idea behind a standard VAT declaration is to allow all businesses to provide standardised information to each Member State submitted in a common, preferably electronic, format . According to the proposal, the standard VAT declaration should be available to all businesses . The proposal addresses issues in relation to the content, submission in terms of when and how, and corrections of the standard VAT return. It lists a maximum number of twenty six boxes of information to be completed by business for which Member States may choose to exempt businesses from all but five . The information provided should be consistent in all Member States. Member States may require extra information for the control and administration of VAT for specific regions, territories, or special regimes allowed exceptionally in VAT legislation. For the submission of the declaration , the proposal provides for a minimum standard. All businesses should be allowed to submit monthly VAT returns, with VAT being due and paid by the end of the month following the VAT return period. Beyond that Member States may introduce further burden reductions to allow for longer VAT return periods of up to one year and to extend the due date for submission and payment by up to a further month. To ensure that certain technical aspects of the VAT return are standardised, which cannot be achieved through a directive, scope is provided in the proposal for the use of the comitology procedure . This is envisaged where needed for the technical details of the return, for the common definitions and procedures, for the detailed treatment of corrections, as well as for the common methods of electronic submission. BUDGETARY IMPLICATIONS: the proposal has no negative impact on the EU budget.
        • date: 2013-11-15T00:00:00 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=3271*&MEET_DATE=15/11/2013 title: 3271
        • date: 2013-11-18T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
        • date: 2014-01-30T00:00:00 type: Vote in committee, 1st reading/single reading body: EP
        • date: 2014-02-04T00:00:00 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=A7-2014-0090&language=EN title: A7-0090/2014 summary: The Committee on Economic and Monetary Affairs adopted, in the framework of a special legislative procedure (Parliament consultation) the report by Ivo STREJČEK (ECR, CZ) on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return. The committee approved the Commission proposal subject to amendments. Members: highlighted that the use of standardised returns should facilitate both the collection and payment of VAT and the control of VAT returns by the Member States tax authorities and should also contribute to helping businesses comply with VAT legislation , thus reducing the error rate, and ultimately contributing towards a reduction or even elimination of VAT fraud and the VAT gap; stressed that the standard VAT return will only fulfil its full potential if the Member States fully transpose this Directive, in a timely manner, into their national laws, regulations and administrative provisions, without deviating from its scope; suggested that Member State tax authorities should provide their officials and taxable persons with online tutorials on the appropriate use of electronic filing to ensure that submission of the standard VAT return is conducted in an appropriate and secure manner. In order to further reduce burdens on business and improve the functioning of the internal market, the information requirements in the standard VAT return should become unified in all Member States, and the Commission should, within five years of the date of entry into force of this Directive, evaluate the implementation of this Directive from that point of view and make proposals if appropriate. The results of the review shall be communicated to the European Parliament and to the Council accompanied, where necessary, by appropriate legislative proposals.
        • date: 2014-02-26T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=24116&l=en title: Results of vote in Parliament
        • date: 2014-02-26T00:00:00 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=P7-TA-2014-0138 title: T7-0138/2014 summary: The European Parliament adopted by 572 votes to 20, with 20 abstentions, in the framework of a special legislative procedure (Parliament consultation), a legislative resolution on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return. Parliament approved the Commission proposal subject to the following amendments: Use of standardised VAT returns : the use should facilitate both the collection and payment of VAT and the control of VAT returns by the Member States tax authorities and should also contribute to helping businesses comply with VAT legislation , thus reducing the error rate, and ultimately contributing towards a reduction or even elimination of VAT fraud and the VAT gap. Transposition : Members stressed that that the standard VAT return will only fulfil its full potential if the Member States fully transpose this Directive, in a timely manner, into their national laws, regulations and administrative provisions, without deviating from its scope. Electronic filing : the resolution suggested that Member State tax authorities should provide their officials and taxable persons with online tutorials on the appropriate use of electronic filing to ensure that submission of the standard VAT return is conducted in an appropriate and secure manner. Evaluation of the Directive : in order to further reduce burdens on business and improve the functioning of the internal market, the information requirements in the standard VAT return should become unified in all Member States, and the Commission should, within five years of the date of entry into force of this Directive, evaluate the implementation of this Directive from that point of view and make proposals if appropriate. The results of the review shall be communicated to the European Parliament and to the Council accompanied, where necessary, by appropriate legislative proposals.
        • date: 2014-06-20T00:00:00 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=3324*&MEET_DATE=20/06/2014 title: 3324
        • date: 2015-06-19T00:00:00 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=3399*&MEET_DATE=19/06/2015 title: 3399
        • date: 2016-04-30T00:00:00 type: Proposal withdrawn by Commission body: EC
        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: ŠEMETA Algirdas
        procedure/Modified legal basis
        Old
        Rules of Procedure of the European Parliament EP 150
        New
        Rules of Procedure EP 150
        procedure/dossier_of_the_committee
        Old
        ECON/7/14450
        New
        • ECON/7/14450
        procedure/instrument
        Old
        Directive
        New
        • Directive
        • Amending Directive 2006/112/EC 2004/0079(CNS)
        procedure/subject
        Old
        • 2.70.02 Indirect taxation, VAT, excise duties
        • 3.45.08 Business environment, reduction of the administrative burdens
        New
        2.70.02
        Indirect taxation, VAT, excise duties
        3.45.08
        Business environment, reduction of the administrative burdens
        procedure/summary
        • Amending Directive 2006/112/EC
        activities/2/committees/0/date
        2013-10-08T00:00:00
        activities/2/committees/0/rapporteur
        • group: ECR name: STREJČEK Ivo
        activities/2/committees/0/shadows/0
        group
        PPE
        name
        ESSAYAH Sari
        activities/2/committees/0/shadows/1
        group
        S&D
        name
        KLEVA KEKUŠ Mojca
        activities/3/committees/0/date
        2013-10-08T00:00:00
        activities/3/committees/0/rapporteur
        • group: ECR name: STREJČEK Ivo
        activities/3/committees/0/shadows/0
        group
        PPE
        name
        ESSAYAH Sari
        activities/3/committees/0/shadows/1
        group
        S&D
        name
        KLEVA KEKUŠ Mojca
        activities/4/committees/0/date
        2013-10-08T00:00:00
        activities/4/committees/0/rapporteur
        • group: ECR name: STREJČEK Ivo
        activities/4/committees/0/shadows/0
        group
        PPE
        name
        ESSAYAH Sari
        activities/4/committees/0/shadows/1
        group
        S&D
        name
        KLEVA KEKUŠ Mojca
        activities/8
        date
        2016-04-30T00:00:00
        body
        EC
        type
        Proposal withdrawn by Commission
        commission
        DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union Commissioner: ŠEMETA Algirdas
        committees/0/date
        2013-10-08T00:00:00
        committees/0/rapporteur
        • group: ECR name: STREJČEK Ivo
        committees/0/shadows/0
        group
        PPE
        name
        ESSAYAH Sari
        committees/0/shadows/1
        group
        S&D
        name
        KLEVA KEKUŠ Mojca
        procedure/stage_reached
        Old
        Awaiting final decision
        New
        Procedure lapsed or withdrawn
        activities/0/docs/0/celexid
        CELEX:52013PC0721:EN
        activities/7
        body
        CSL
        meeting_id
        3399
        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=3399*&MEET_DATE=19/06/2015 type: Debate in Council title: 3399
        council
        Economic and Financial Affairs ECOFIN
        date
        2015-06-19T00:00:00
        type
        Council Meeting
        activities/0/docs/0/celexid
        CELEX:52013PC0721:EN
        activities/0/docs/0/celexid
        CELEX:52013PC0721:EN
        activities/0/docs/0/celexid
        CELEX:52013PC0721:EN
        links/European Commission/title
        Old
        PreLex
        New
        EUR-Lex
        activities/2/committees/0/rapporteur/0/mepref
        Old
        4de188910fb8127435bdc375
        New
        4f1adbacb819f207b30000d9
        activities/2/committees/0/shadows/0/mepref
        Old
        4de184850fb8127435bdbda7
        New
        4f1ac7d1b819f25efd0000af
        activities/2/committees/0/shadows/3/mepref
        Old
        4de185240fb8127435bdbe93
        New
        4f1ac841b819f25efd0000d8
        activities/3/committees/0/rapporteur/0/mepref
        Old
        4de188910fb8127435bdc375
        New
        4f1adbacb819f207b30000d9
        activities/3/committees/0/shadows/0/mepref
        Old
        4de184850fb8127435bdbda7
        New
        4f1ac7d1b819f25efd0000af
        activities/3/committees/0/shadows/3/mepref
        Old
        4de185240fb8127435bdbe93
        New
        4f1ac841b819f25efd0000d8
        activities/4/committees/0/rapporteur/0/mepref
        Old
        4de188910fb8127435bdc375
        New
        4f1adbacb819f207b30000d9
        activities/4/committees/0/shadows/0/mepref
        Old
        4de184850fb8127435bdbda7
        New
        4f1ac7d1b819f25efd0000af
        activities/4/committees/0/shadows/3/mepref
        Old
        4de185240fb8127435bdbe93
        New
        4f1ac841b819f25efd0000d8
        committees/0/rapporteur/0/mepref
        Old
        4de188910fb8127435bdc375
        New
        4f1adbacb819f207b30000d9
        committees/0/shadows/0/mepref
        Old
        4de184850fb8127435bdbda7
        New
        4f1ac7d1b819f25efd0000af
        committees/0/shadows/3/mepref
        Old
        4de185240fb8127435bdbe93
        New
        4f1ac841b819f25efd0000d8
        activities/2/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/2/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/2/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/2/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/3/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/3/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/3/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/3/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/4/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/4/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/4/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/4/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/2/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/2/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/2/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/2/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/3/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/3/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/3/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/3/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/4/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/4/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/4/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/4/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/2/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/2/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/2/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/2/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/3/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/3/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/3/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/3/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/4/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/4/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/4/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/4/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/2/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/2/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/2/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/2/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/3/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/3/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/3/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/3/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/4/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/4/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/4/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/4/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/2/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/2/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/2/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/2/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/3/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/3/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/3/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/3/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/4/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/4/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/4/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/4/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/2/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/2/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/2/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/2/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/3/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/3/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/3/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/3/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/4/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/4/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/4/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/4/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/2/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/2/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/2/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/2/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/3/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/3/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/3/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/3/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/4/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/4/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/4/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/4/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/2/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/2/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/2/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/2/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/3/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/3/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/3/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/3/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/4/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/4/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/4/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/4/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/2/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/2/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/2/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/2/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/3/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/3/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/3/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/3/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/4/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/4/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/4/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/4/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/2/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/2/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/2/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/2/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/3/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/3/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/3/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/3/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/4/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/4/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/4/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/4/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/2/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/2/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/2/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/2/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/3/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/3/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/3/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/3/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/4/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/4/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/4/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/4/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/2/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/2/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/2/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/2/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/3/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/3/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/3/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/3/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/4/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/4/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/4/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/4/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/2/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/2/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/2/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/2/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/3/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/3/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/3/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/3/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/4/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/4/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/4/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/4/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/2/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/2/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/2/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/2/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/3/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/3/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/3/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/3/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/4/committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        activities/4/committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        activities/4/committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        activities/4/committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        committees/0/shadows/0/group
        Old
        PPE
        New
        PPE
        committees/0/shadows/1/group
        Old
        S&D
        New
        S&D
        committees/0/shadows/2/group
        Old
        ALDE
        New
        ALDE
        committees/0/shadows/3/group
        Old
        Verts/ALE
        New
        Verts/ALE
        activities/2/committees/0/date
        2013-10-08T00:00:00
        activities/2/committees/0/rapporteur
        • group: ECR name: STREJČEK Ivo
        activities/2/committees/0/shadows
        • group: PPE name: ESSAYAH Sari
        • group: S&D name: KLEVA KEKUŠ Mojca
        • group: ALDE name: TORVALDS Nils
        • group: Verts/ALE name: GIEGOLD Sven
        activities/3/committees/0/date
        2013-10-08T00:00:00
        activities/3/committees/0/rapporteur
        • group: ECR name: STREJČEK Ivo
        activities/3/committees/0/shadows
        • group: PPE name: ESSAYAH Sari
        • group: S&D name: KLEVA KEKUŠ Mojca
        • group: ALDE name: TORVALDS Nils
        • group: Verts/ALE name: GIEGOLD Sven
        activities/4/committees/0/date
        2013-10-08T00:00:00
        activities/4/committees/0/rapporteur
        • group: ECR name: STREJČEK Ivo
        activities/4/committees/0/shadows
        • group: PPE name: ESSAYAH Sari
        • group: S&D name: KLEVA KEKUŠ Mojca
        • group: ALDE name: TORVALDS Nils
        • group: Verts/ALE name: GIEGOLD Sven
        committees/0/date
        2013-10-08T00:00:00
        committees/0/rapporteur
        • group: ECR name: STREJČEK Ivo
        committees/0/shadows
        • group: PPE name: ESSAYAH Sari
        • group: S&D name: KLEVA KEKUŠ Mojca
        • group: ALDE name: TORVALDS Nils
        • group: Verts/ALE name: GIEGOLD Sven
        activities/2/committees/0/date
        2013-10-08T00:00:00
        activities/2/committees/0/rapporteur
        • group: ECR name: STREJČEK Ivo
        activities/2/committees/0/shadows
        • group: EPP name: ESSAYAH Sari
        • group: S&D name: KLEVA KEKUŠ Mojca
        • group: ALDE name: TORVALDS Nils
        • group: Verts/ALE name: GIEGOLD Sven
        activities/3/committees/0/date
        2013-10-08T00:00:00
        activities/3/committees/0/rapporteur
        • group: ECR name: STREJČEK Ivo
        activities/3/committees/0/shadows
        • group: EPP name: ESSAYAH Sari
        • group: S&D name: KLEVA KEKUŠ Mojca
        • group: ALDE name: TORVALDS Nils
        • group: Verts/ALE name: GIEGOLD Sven
        activities/4/committees/0/date
        2013-10-08T00:00:00
        activities/4/committees/0/rapporteur
        • group: ECR name: STREJČEK Ivo
        activities/4/committees/0/shadows
        • group: EPP name: ESSAYAH Sari
        • group: S&D name: KLEVA KEKUŠ Mojca
        • group: ALDE name: TORVALDS Nils
        • group: Verts/ALE name: GIEGOLD Sven
        activities/5/docs/0
        url
        http://www.europarl.europa.eu/oeil/popups/sda.do?id=24116&l=en
        type
        Results of vote in Parliament
        title
        Results of vote in Parliament
        activities/5/type
        Old
        Decision by Parliament, 1st reading/single reading
        New
        Results of vote in Parliament
        activities/6
        body
        CSL
        meeting_id
        3324
        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=3324*&MEET_DATE=20/06/2014 type: Debate in Council title: 3324
        council
        Economic and Financial Affairs ECOFIN
        date
        2014-06-20T00:00:00
        type
        Council Meeting
        committees/0/date
        2013-10-08T00:00:00
        committees/0/rapporteur
        • group: ECR name: STREJČEK Ivo
        committees/0/shadows
        • group: EPP name: ESSAYAH Sari
        • group: S&D name: KLEVA KEKUŠ Mojca
        • group: ALDE name: TORVALDS Nils
        • group: Verts/ALE name: GIEGOLD Sven
        other/0
        body
        CSL
        type
        Council Meeting
        council
        Former Council configuration
        procedure/Modified legal basis
        Rules of Procedure of the European Parliament EP 150
        activities/1/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=3271*&MEET_DATE=15/11/2013 type: Debate in Council title: 3271
        activities/1/docs
        • url: http://register.consilium.europa.eu/content/out?lang=EN&ff_FT_TEXT=3271&dd_DATE_REUNION=15/11/2013&single_date=15/11/2013 type: Debate in Council title: 3271
        activities/0/docs/0/url
        Old
        http://old.eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2013&nu_doc=721
        New
        http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2013&nu_doc=721
        activities/0/docs/0/url
        Old
        http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2013&nu_doc=721
        New
        http://old.eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2013&nu_doc=721
        activities/1/docs/0/url
        Old
        http://www.europarl.europa.eu/ http://register.consilium.europa.eu/servlet/driver?page=Result&typ=Simple&cmsid=638&ff_COTE_DOCUMENT=&ff_TITRE=&ff_SOUS_COTE_MATIERE=&fc=REGAISEN&srm=25&md=400&ssf=DATE_DOCUMENT+DESC&single_comparator=%3D&from_date=&to_date=&lang=EN&ff_FT_TEXT=3271&dd_DATE_REUNION=15/11/2013&single_date=15/11/2013
        New
        http://register.consilium.europa.eu/content/out?lang=EN&ff_FT_TEXT=3271&dd_DATE_REUNION=15/11/2013&single_date=15/11/2013
        activities/5/docs/0/text
        • The European Parliament adopted by 572 votes to 20, with 20 abstentions, in the framework of a special legislative procedure (Parliament consultation), a legislative resolution on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return.

          Parliament approved the Commission proposal subject to the following amendments:

          Use of standardised VAT returns: the use should facilitate both the collection and payment of VAT and the control of VAT returns by the Member States tax authorities and should also contribute to helping businesses comply with VAT legislation, thus reducing the error rate, and ultimately contributing towards a reduction or even elimination of VAT fraud and the VAT gap.

          Transposition: Members stressed that that the standard VAT return will only fulfil its full potential if the Member States fully transpose this Directive, in a timely manner, into their national laws, regulations and administrative provisions, without deviating from its scope.

          Electronic filing: the resolution suggested that Member State tax authorities should provide their officials and taxable persons with online tutorials on the appropriate use of electronic filing to ensure that submission of the standard VAT return is conducted in an appropriate and secure manner.

          Evaluation of the Directive: in order to further reduce burdens on business and improve the functioning of the internal market, the information requirements in the standard VAT return should become unified in all Member States, and the Commission should, within five years of the date of entry into force of this Directive, evaluate the implementation of this Directive from that point of view and make proposals if appropriate. The results of the review shall be communicated to the European Parliament and to the Council accompanied, where necessary, by appropriate legislative proposals.

        activities/5/docs/0/url
        http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P7-TA-2014-0138
        activities/5/docs
        • type: Decision by Parliament, 1st reading/single reading title: T7-0138/2014
        activities/5/type
        Old
        Vote in plenary scheduled
        New
        Decision by Parliament, 1st reading/single reading
        procedure/stage_reached
        Old
        Awaiting Parliament 1st reading / single reading / budget 1st stage
        New
        Awaiting final decision
        activities/4/docs/0/text
        • The Committee on Economic and Monetary Affairs adopted, in the framework of a special legislative procedure (Parliament consultation) the report by Ivo STREJČEK (ECR, CZ) on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return.

          The committee approved the Commission proposal subject to amendments.

          Members:

          • highlighted that the use of standardised returns should facilitate both the collection and payment of VAT and the control of VAT returns by the Member States tax authorities and should also contribute to helping businesses comply with VAT legislation, thus reducing the error rate, and ultimately contributing towards a reduction or even elimination of VAT fraud and the VAT gap;
          • stressed that the standard VAT return will only fulfil its full potential if the Member States fully transpose this Directive, in a timely manner, into their national laws, regulations and administrative provisions, without deviating from its scope;
          • suggested that Member State tax authorities should provide their officials and taxable persons with online tutorials on the appropriate use of electronic filing to ensure that submission of the standard VAT return is conducted in an appropriate and secure manner.

          In order to further reduce burdens on business and improve the functioning of the internal market, the information requirements in the standard VAT return should become unified in all Member States, and the Commission should, within five years of the date of entry into force of this Directive, evaluate the implementation of this Directive from that point of view and make proposals if appropriate.

          The results of the review shall be communicated to the European Parliament and to the Council accompanied, where necessary, by appropriate legislative proposals.

        activities/4/docs
        • url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A7-2014-0090&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A7-0090/2014
        procedure/Modified legal basis
        Rules of Procedure of the European Parliament EP 138
        activities/5/type
        Old
        Indicative plenary sitting date, 1st reading/single reading
        New
        Vote in plenary scheduled
        activities/4
        date
        2014-02-04T00:00:00
        body
        EP
        type
        Committee report tabled for plenary, 1st reading/single reading
        committees
        activities/5/date
        Old
        2014-02-25T00:00:00
        New
        2014-02-26T00:00:00
        procedure/stage_reached
        Old
        Awaiting committee decision
        New
        Awaiting Parliament 1st reading / single reading / budget 1st stage
        activities/3
        date
        2014-01-30T00:00:00
        body
        EP
        type
        Vote in committee, 1st reading/single reading
        committees
        procedure/Modified legal basis
        Rules of Procedure of the European Parliament EP 138
        activities/3
        date
        2014-01-30T00:00:00
        body
        EP
        type
        Vote scheduled in committee, 1st reading/single reading
        activities/0/docs/1
        url
        http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2013:0426:FIN:EN:PDF
        type
        Document attached to the procedure
        title
        SWD(2013)0426
        activities/0/docs/2
        url
        http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2013:0427:FIN:EN:PDF
        type
        Document attached to the procedure
        title
        SWD(2013)0427
        activities/0/docs/3
        url
        http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2013:0428:FIN:EN:PDF
        type
        Document attached to the procedure
        title
        SWD(2013)0428
        activities/0/type
        Old
        Legislative proposal
        New
        Legislative proposal published
        activities/1
        date
        2013-11-14T00:00:00
        docs
        url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE523.020 type: Committee draft report title: PE523.020
        body
        EP
        type
        Committee draft report
        activities/4
        date
        2013-12-17T00:00:00
        docs
        url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE524.728 type: Amendments tabled in committee title: PE524.728
        body
        EP
        type
        Amendments tabled in committee
        activities/4/docs/0/url
        http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE524.728
        activities/0/commission/0
        DG
        Commissioner
        ŠEMETA Algirdas
        other/0
        body
        EC
        dg
        commissioner
        ŠEMETA Algirdas
        activities/4
        date
        2013-12-17T00:00:00
        docs
        type: Amendments tabled in committee title: PE524.728
        body
        EP
        type
        Amendments tabled in committee
        activities/0/docs/0/celexid
        CELEX:52013PC0721:EN
        activities/5
        date
        2014-02-25T00:00:00
        body
        EP
        type
        Indicative plenary sitting date, 1st reading/single reading
        activities/0/docs/0/text
        • PURPOSE: to amend Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return for all businesses operating in the Union.

          PROPOSED ACT: Council Directive.

          ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.

          BACKGROUND: Council Directive 2006/112/EC requires taxable persons to submit VAT returns but allows flexibility for the Member States to determine the information needed. This gives rise to disparate rules and procedures governing the submission of VAT returns in the Union, added complexity for businesses and VAT obligations that create obstacles to Union trade.

          To reduce burdens on business and improve the functioning of the internal market, the Commission proposes that a standard VAT return should be introduced for all businesses trading in the Union.

          The Commission sought stakeholder views on a standard VAT declaration through the consultation on the Green Paper on the Future of VAT. Positive replies from stakeholders led the Commission to include in the Communication on the Future of VAT a commitment to come forward with a proposal for a standard VAT declaration before the end of 2013.

          The Single Market Act II is therefore calling for the introduction of a standard VAT return. The recent Communication on Smart regulation aims to reduce burdens on all business, and particularly SMEs.

          IMPACT ASSESSMENT: of the options evaluated in detail, the preferred option is for a standard VAT return, mandatory for Member States and for business. According to estimates, this should reduce administrative burdens by a maximum of EUR 15 billion per annum.

          LEGAL BASIS: Article 113 of the Functioning of the European Union (TFEU).

          CONTENT: the proposal seeks to amend Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return. The use of standardised returns should facilitate the control of VAT returns by the Member States.

          The idea behind a standard VAT declaration is to allow all businesses to provide standardised information to each Member State submitted in a common, preferably electronic, format.

          According to the proposal, the standard VAT declaration should be available to all businesses.

          The proposal addresses issues in relation to the content, submission in terms of when and how, and corrections of the standard VAT return. It lists a maximum number of twenty six boxes of information to be completed by business for which Member States may choose to exempt businesses from all but five. The information provided should be consistent in all Member States.

          Member States may require extra information for the control and administration of VAT for specific regions, territories, or special regimes allowed exceptionally in VAT legislation.

          For the submission of the declaration, the proposal provides for a minimum standard. All businesses should be allowed to submit monthly VAT returns, with VAT being due and paid by the end of the month following the VAT return period. Beyond that Member States may introduce further burden reductions to allow for longer VAT return periods of up to one year and to extend the due date for submission and payment by up to a further month.

          To ensure that certain technical aspects of the VAT return are standardised, which cannot be achieved through a directive, scope is provided in the proposal for the use of the comitology procedure. This is envisaged where needed for the technical details of the return, for the common definitions and procedures, for the detailed treatment of corrections, as well as for the common methods of electronic submission.

          BUDGETARY IMPLICATIONS: the proposal has no negative impact on the EU budget.

        activities/2/docs
        • url: http://www.europarl.europa.eu/ http://register.consilium.europa.eu/servlet/driver?page=Result&typ=Simple&cmsid=638&ff_COTE_DOCUMENT=&ff_TITRE=&ff_SOUS_COTE_MATIERE=&fc=REGAISEN&srm=25&md=400&ssf=DATE_DOCUMENT+DESC&single_comparator=%3D&from_date=&to_date=&lang=EN&ff_FT_TEXT=3271&dd_DATE_REUNION=15/11/2013&single_date=15/11/2013 type: Debate in Council title: 3271
        activities/3/committees/0/shadows
        • group: EPP name: ESSAYAH Sari
        • group: S&D name: KLEVA KEKUŠ Mojca
        • group: ALDE name: TORVALDS Nils
        • group: Verts/ALE name: GIEGOLD Sven
        activities/4
        date
        2014-01-30T00:00:00
        body
        EP
        type
        Vote scheduled in committee, 1st reading/single reading
        committees/0/shadows
        • group: EPP name: ESSAYAH Sari
        • group: S&D name: KLEVA KEKUŠ Mojca
        • group: ALDE name: TORVALDS Nils
        • group: Verts/ALE name: GIEGOLD Sven
        activities/3
        date
        2013-11-18T00:00:00
        body
        EP
        type
        Committee referral announced in Parliament, 1st reading/single reading
        committees
        procedure/dossier_of_the_committee
        ECON/7/14450
        procedure/stage_reached
        Old
        Preparatory phase in Parliament
        New
        Awaiting committee decision
        activities/1/docs/0/url
        http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE523.020
        activities/2
        date
        2013-11-15T00:00:00
        body
        CSL
        type
        Council Meeting
        council
        Economic and Financial Affairs ECOFIN
        meeting_id
        3271
        activities/1
        date
        2013-11-14T00:00:00
        docs
        type: Committee draft report title: PE523.020
        body
        EP
        type
        Committee draft report
        committees/0/date
        2013-10-08T00:00:00
        committees/0/rapporteur
        • group: ECR name: STREJČEK Ivo
        activities/0/docs/0/url
        http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2013&nu_doc=721
        activities/0/docs/1
        url
        http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2013:0426:FIN:EN:PDF
        type
        Document attached to the procedure
        title
        SWD(2013)0426
        activities/0/docs/2
        url
        http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2013:0427:FIN:EN:PDF
        type
        Document attached to the procedure
        title
        SWD(2013)0427
        activities/0/docs/3
        url
        http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2013:0428:FIN:EN:PDF
        type
        Document attached to the procedure
        title
        SWD(2013)0428
        activities
        • date: 2013-10-23T00:00:00 docs: type: Legislative proposal published title: COM(2013)0721 type: Legislative proposal body: EC commission:
        committees
        • body: EP responsible: True committee_full: Economic and Monetary Affairs committee: ECON
        • body: EP responsible: False committee_full: Industry, Research and Energy committee: ITRE
        • body: EP responsible: False committee_full: Legal Affairs committee: JURI
        links
        National parliaments
        European Commission
        other
          procedure
          reference
          2013/0343(CNS)
          subtype
          Legislation
          legal_basis
          Treaty on the Functioning of the EU TFEU 113
          stage_reached
          Preparatory phase in Parliament
          summary
          Amending Directive 2006/112/EC
          instrument
          Directive
          title
          Common system of value added tax (VAT): standard VAT return
          type
          CNS - Consultation procedure
          subject