Charging value added tax and countering tax evasion and avoidance

votedEuropean Union· European Parliament· EN

Introduced

27 April 2005

Last action

12 August 2006 · publication official journal

Status

PLENARY_VOTE

Official titles

Authentic titles published by the source. The stored canonical title is not replaced.

19 official languages

Czech
Vyměřování DPH a boj proti daňovým únikům a vyhýbání se daňovým povinnostem
Danish
Momsopkrævning og bekæmpelse af svig og unddragelse
German
Erhebung der Mehrwertsteuer und Bekämpfung der Steuerhinterziehung und -umgehung
Greek
Είσπραξη του ΦΠΑ και καταπολέμηση της απάτης και της φοροδιαφυγής
Spanish
Percepción del IVA y lucha contra el fraude y la evasión fiscales
Estonian
Käibemaksustamine ning maksudest kõrvalehoidumise ja maksustamise vältimise ärahoidmine
Finnish
Arvonlisäveron kantaminen ja petosten torjunta sekä veron kiertämisen estäminen
French
Perception de la TVA et lutte contre la fraude et l'évasion fiscales
Hungarian
A hozzáadottérték-adó beszedése és a csalás, valamint az adókikerülés elleni küzdelem
Italian
Riscossione IVA e lotta contro la frode e l'evasione fiscale
Lithuanian
Pridėtinės vertės mokesčio taikymas ir kova su mokesčių nuslėpimu ir vengimu
Latvian
PVN iekasēšana un krāpšanas, kā ari nodokļu nemaksāšanas apkarošana
Maltese
Talba ghal hlas tat-taxxa fuq il-valur mizjud u hidma kontra l-evazjoni tat-taxxa
Dutch
BTW-heffing en bestrijding van belastingfraude en -ontwijking
Polish
Obciążanie podatkiem od wartości dodanej oraz zapobieganie uchylaniu się od płacenia podatków i unikaniu zobowiązań podatkowych
Portuguese
Cobrança do IVA e luta contra a fraude e a evasão fiscal
Slovak
Účtovanie DPH a boj proti daňovým únikom a obchádzaniu daňových povinností
Slovenian
Obračunavanje davka na dodano vrednost in kljubovanje davčni utaji in izogibanju
Swedish
Uppbörd av mervärdesskatt och bekämpning av skattefusk och skatteundandragande

Records

Official bill 2005/0019(CNS) from European Union at European Parliament. Dated 27 April 2005. Status: PLENARY_VOTE.

Timeline

27 April 2005
referral
Source: REFERRAL
27 April 2005
Introduced
Charging value added tax and countering tax evasion and avoidance
Source: CNS
6 July 2006
plenary amend
Source: PLENARY_AMEND
6 July 2006
Vote results
Source: PLENARY_VOTE_RESULTS
12 August 2006
publication official journal
Source: PUBLICATION_OFFICIAL_JOURNAL

Votes

No vote records are attached yet.

Versions

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Documents

62 official files

Report on the proposal for a Council directive amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion and avoidance, and repealing certain Decisions granting derogations

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Report on the proposal for a Council directive amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion and avoidance, and repealing certain Decisions granting derogations
REPORT_PLENARY · EN · 18 November 2020
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Report on the proposal for a Council directive amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion and avoidance, and repealing certain Decisions granting derogations
REPORT_PLENARY · EN · 18 November 2020
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BETÄNKANDE om förslaget till rådets direktiv om ändring av direktiv 77/388/EEG när det gäller vissa åtgärder för att förenkla uppbörden av mervärdesskatt och för att förhindra skattefusk eller skatteundandragande samt om upphävande av vissa beslut om tillstånd till avvikelser
REPORT_PLENARY · SV · 30 October 2019
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BETÄNKANDE om förslaget till rådets direktiv om ändring av direktiv 77/388/EEG när det gäller vissa åtgärder för att förenkla uppbörden av mervärdesskatt och för att förhindra skattefusk eller skatteundandragande samt om upphävande av vissa beslut om tillstånd till avvikelser
REPORT_PLENARY · SV · 30 October 2019
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POROČILO o predlogu Direktive Sveta o spremembi Direktive 77/388/EGS v zvezi z nekaterimi ukrepi za poenostavitev postopka za računanje davka na dodano vrednost in za pomoč pri preprečevanju utaje in izogibanja davkom, ter o preklicu nekaterih odločb o dovoljenju odstopanj
REPORT_PLENARY · SL · 30 October 2019
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POROČILO o predlogu Direktive Sveta o spremembi Direktive 77/388/EGS v zvezi z nekaterimi ukrepi za poenostavitev postopka za računanje davka na dodano vrednost in za pomoč pri preprečevanju utaje in izogibanja davkom, ter o preklicu nekaterih odločb o dovoljenju odstopanj
REPORT_PLENARY · SL · 30 October 2019
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SPRÁVA o návrhu smernice Rady, ktorou sa mení a dopĺňa smernica 77/388/EHS, pokiaľ ide o určité opatrenia na zjednodušenie postupu pri účtovaní dane z pridanej hodnoty a na pomoc v boji proti daňovému úniku a obchádzaniu daňových povinností, a ktorou sa zrušujú určité rozhodnutia udeľujúce výnimky
REPORT_PLENARY · SK · 30 October 2019
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SPRÁVA o návrhu smernice Rady, ktorou sa mení a dopĺňa smernica 77/388/EHS, pokiaľ ide o určité opatrenia na zjednodušenie postupu pri účtovaní dane z pridanej hodnoty a na pomoc v boji proti daňovému úniku a obchádzaniu daňových povinností, a ktorou sa zrušujú určité rozhodnutia udeľujúce výnimky
REPORT_PLENARY · SK · 30 October 2019
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady zmieniającej dyrektywę 77/388/EWG w odniesieniu do niektórych środków w celu uproszczenia procedury obciążania podatkiem od wartości dodanej i pomocy w zapobieganiu uchylaniu się od płacenia podatków i unikaniu zobowiązań podatkowych i uchylającej niektóre decyzje przyznające odstępstwa
REPORT_PLENARY · PL · 30 October 2019
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady zmieniającej dyrektywę 77/388/EWG w odniesieniu do niektórych środków w celu uproszczenia procedury obciążania podatkiem od wartości dodanej i pomocy w zapobieganiu uchylaniu się od płacenia podatków i unikaniu zobowiązań podatkowych i uchylającej niektóre decyzje przyznające odstępstwa
REPORT_PLENARY · PL · 30 October 2019
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VERSLAG over het voorstel voor een richtlijn van de Raad tot wijziging van Richtlijn 77/388/EEG wat betreft bepaalde maatregelen ter vereenvoudiging van de BTW-heffing en ter bestrijding van belastingfraude en –ontwijking, en tot intrekking van bepaalde derogatiebeschikkingen
REPORT_PLENARY · NL · 30 October 2019
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VERSLAG over het voorstel voor een richtlijn van de Raad tot wijziging van Richtlijn 77/388/EEG wat betreft bepaalde maatregelen ter vereenvoudiging van de BTW-heffing en ter bestrijding van belastingfraude en –ontwijking, en tot intrekking van bepaalde derogatiebeschikkingen
REPORT_PLENARY · NL · 30 October 2019
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RELATÓRIO sobre a proposta de directiva do Conselho que altera a Directiva 77/388/CEE no que se refere a certas medidas destinadas a simplificar o procedimento de cobrança do imposto sobre o valor acrescentado e a lutar contra a fraude e a evasão fiscais e que revoga certas decisões que concedem derrogações
REPORT_PLENARY · PT · 30 October 2019
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RELATÓRIO sobre a proposta de directiva do Conselho que altera a Directiva 77/388/CEE no que se refere a certas medidas destinadas a simplificar o procedimento de cobrança do imposto sobre o valor acrescentado e a lutar contra a fraude e a evasão fiscais e que revoga certas decisões que concedem derrogações
REPORT_PLENARY · PT · 30 October 2019
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko groza Direktīvu 77/388/EEK attiecībā uz dažiem pasākumiem, lai vienkāršotu pievienotās vērtības nodokļa iekasēšanas procedūru un palīdzētu cīnīties pret nodokļu nemaksāšanu un izvairīšanos no nodokļu maksāšanas, un ar ko atceļ dažus lēmumus par atkāpēm
REPORT_PLENARY · LV · 30 October 2019
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko groza Direktīvu 77/388/EEK attiecībā uz dažiem pasākumiem, lai vienkāršotu pievienotās vērtības nodokļa iekasēšanas procedūru un palīdzētu cīnīties pret nodokļu nemaksāšanu un izvairīšanos no nodokļu maksāšanas, un ar ko atceļ dažus lēmumus par atkāpēm
REPORT_PLENARY · LV · 30 October 2019
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RAPPORT dwar il-proposta għal direttiva tal-Kunsill li temenda d-Direttiva 77/388/KEE fir-rigward ta' ċerti miżuri li jissimplifikaw il-proċedura tat-teħid tat-taxxa fuq il-valur miżjud u li jgħinu fil-ġlieda kontra l-evażjoni u l-evitar ta' taxxa, u li tirrevoka ċerti Deċiżjonijiet li jikkonċedu derogi.
REPORT_PLENARY · MT · 30 October 2019
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RAPPORT dwar il-proposta għal direttiva tal-Kunsill li temenda d-Direttiva 77/388/KEE fir-rigward ta' ċerti miżuri li jissimplifikaw il-proċedura tat-teħid tat-taxxa fuq il-valur miżjud u li jgħinu fil-ġlieda kontra l-evażjoni u l-evitar ta' taxxa, u li tirrevoka ċerti Deċiżjonijiet li jikkonċedu derogi.
REPORT_PLENARY · MT · 30 October 2019
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos, iš dalies keičiančios Direktyvos 77/388/EEB nuostatas, susijusias su tam tikromis priemonėmis, kuriomis siekiama supaprastinti pridėtinės vertės mokesčio taikymą ir padėti užkirsti kelią mokesčio nuslėpimui ir vengimui, bei panaikinanti tam tikrus sprendimus, suteikiančius leidžiančias nukrypti nuostatas
REPORT_PLENARY · LT · 30 October 2019
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos, iš dalies keičiančios Direktyvos 77/388/EEB nuostatas, susijusias su tam tikromis priemonėmis, kuriomis siekiama supaprastinti pridėtinės vertės mokesčio taikymą ir padėti užkirsti kelią mokesčio nuslėpimui ir vengimui, bei panaikinanti tam tikrus sprendimus, suteikiančius leidžiančias nukrypti nuostatas
REPORT_PLENARY · LT · 30 October 2019
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RELAZIONE sulla proposta di direttiva del Consiglio recante modifica della direttiva 77/388/CEE per quanto riguarda talune misure aventi lo scopo di semplificare la riscossione dell'imposta sul valore aggiunto e di contribuire a contrastare l'evasione e l'elusione e recante abrogazione di talune decisioni che autorizzano misure derogatorie
REPORT_PLENARY · IT · 30 October 2019
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RELAZIONE sulla proposta di direttiva del Consiglio recante modifica della direttiva 77/388/CEE per quanto riguarda talune misure aventi lo scopo di semplificare la riscossione dell'imposta sul valore aggiunto e di contribuire a contrastare l'evasione e l'elusione e recante abrogazione di talune decisioni che autorizzano misure derogatorie
REPORT_PLENARY · IT · 30 October 2019
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi direktiivin 77/388/ETY muuttamisesta tiettyjen arvonlisäveron kantamisen yksinkertaistamiseen ja veropetosten ja veron kiertämisen estämiseen tähtäävien toimenpiteiden osalta sekä tiettyjen poikkeuslupapäätösten kumoamisesta
REPORT_PLENARY · FI · 30 October 2019
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi direktiivin 77/388/ETY muuttamisesta tiettyjen arvonlisäveron kantamisen yksinkertaistamiseen ja veropetosten ja veron kiertämisen estämiseen tähtäävien toimenpiteiden osalta sekä tiettyjen poikkeuslupapäätösten kumoamisesta
REPORT_PLENARY · FI · 30 October 2019
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RAPPORT sur la proposition de directive du Conseil modifiant la directive 77/388/CEE en ce qui concerne certaines mesures visant à simplifier la perception de la taxe sur la valeur ajoutée et à lutter contre la fraude et l'évasion fiscales et abrogeant certaines décisions accordant des dérogations
REPORT_PLENARY · FR · 30 October 2019
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RAPPORT sur la proposition de directive du Conseil modifiant la directive 77/388/CEE en ce qui concerne certaines mesures visant à simplifier la perception de la taxe sur la valeur ajoutée et à lutter contre la fraude et l'évasion fiscales et abrogeant certaines décisions accordant des dérogations
REPORT_PLENARY · FR · 30 October 2019
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JELENTÉS a 77/388/EGK irányelvnek a hozzáadottérték-adó kivetésére vonatkozó eljárás egyszerűsítésére, illetve az adókijátszások és adókikerülések megakadályozására szolgáló egyes intézkedések, valamint egyes, eltéréseket biztosító határozatok megszüntetése tekintetében történő módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 30 October 2019
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JELENTÉS a 77/388/EGK irányelvnek a hozzáadottérték-adó kivetésére vonatkozó eljárás egyszerűsítésére, illetve az adókijátszások és adókikerülések megakadályozására szolgáló egyes intézkedések, valamint egyes, eltéréseket biztosító határozatok megszüntetése tekintetében történő módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 30 October 2019
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BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 77/388/EØF med hensyn til visse foranstaltninger, der skal forenkle momsopkrævningen og hjælpe med til at bekæmpe svig og unddragelse, og om ophævelse af visse beslutninger om at tillade fravigelser
REPORT_PLENARY · DA · 30 October 2019
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BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 77/388/EØF med hensyn til visse foranstaltninger, der skal forenkle momsopkrævningen og hjælpe med til at bekæmpe svig og unddragelse, og om ophævelse af visse beslutninger om at tillade fravigelser
REPORT_PLENARY · DA · 30 October 2019
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για την τροποποίηση της οδηγίας 77/388/ΕΟΚ όσον αφορά ορισμένα μέτρα που αποσκοπούν στην απλούστευση της διαδικασίας επιβολής του φόρου προστιθέμενης αξίας και στη συμβολή στην πάταξη των περιπτώσεων φοροδιαφυγής και φοροαποφυγής, καθώς και για την κατάργηση ορισμένων αποφάσεων χορήγησης παρεκκλίσεων
REPORT_PLENARY · EL · 30 October 2019
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για την τροποποίηση της οδηγίας 77/388/ΕΟΚ όσον αφορά ορισμένα μέτρα που αποσκοπούν στην απλούστευση της διαδικασίας επιβολής του φόρου προστιθέμενης αξίας και στη συμβολή στην πάταξη των περιπτώσεων φοροδιαφυγής και φοροαποφυγής, καθώς και για την κατάργηση ορισμένων αποφάσεων χορήγησης παρεκκλίσεων
REPORT_PLENARY · EL · 30 October 2019
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Änderung der Richtlinie 77/388/EWG hinsichtlich bestimmter Maßnahmen zur Vereinfachung der Erhebung der Mehrwertsteuer, zur Unterstützung der Bekämpfung der Steuerhinterziehung und -umgehung und zur Aufhebung bestimmter Entscheidungen über die Genehmigung von Ausnahmeregelungen
REPORT_PLENARY · DE · 30 October 2019
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Änderung der Richtlinie 77/388/EWG hinsichtlich bestimmter Maßnahmen zur Vereinfachung der Erhebung der Mehrwertsteuer, zur Unterstützung der Bekämpfung der Steuerhinterziehung und -umgehung und zur Aufhebung bestimmter Entscheidungen über die Genehmigung von Ausnahmeregelungen
REPORT_PLENARY · DE · 30 October 2019
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INFORME sobre la propuesta de Directiva del Consejo por la que se modifica la Directiva 77/388/CEE en lo relativo a determinadas medidas de simplificación del procedimiento de aplicación del impuesto sobre el valor añadido y de contribución a la lucha contra la evasión y el fraude fiscales y por la que se derogan determinadas Decisiones destinadas a la concesión de excepciones
REPORT_PLENARY · ES · 30 October 2019
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INFORME sobre la propuesta de Directiva del Consejo por la que se modifica la Directiva 77/388/CEE en lo relativo a determinadas medidas de simplificación del procedimiento de aplicación del impuesto sobre el valor añadido y de contribución a la lucha contra la evasión y el fraude fiscales y por la que se derogan determinadas Decisiones destinadas a la concesión de excepciones
REPORT_PLENARY · ES · 30 October 2019
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RAPORT Ettepanek võtta vastu nõukogu direktiiv, millega muudetakse direktiivi 77/388/EMÜ teatavate meetmete osas, mille eesmärgiks on lihtsustada käibemaksustamise menetlust ja aidata ära hoida maksudest kõrvalehoidumist või maksustamise vältimist, ning millega tunnistatakse kehtetuks teatavad erandeid lubavad otsused
REPORT_PLENARY · ET · 30 October 2019
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RAPORT Ettepanek võtta vastu nõukogu direktiiv, millega muudetakse direktiivi 77/388/EMÜ teatavate meetmete osas, mille eesmärgiks on lihtsustada käibemaksustamise menetlust ja aidata ära hoida maksudest kõrvalehoidumist või maksustamise vältimist, ning millega tunnistatakse kehtetuks teatavad erandeid lubavad otsused
REPORT_PLENARY · ET · 30 October 2019
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 77/388/EHS, pokud jde o některá opatření, která mají zjednodušit postup vyměřování daně z přidané hodnoty a napomoci zabránit daňovým únikům a vyhýbání se daňovým povinnostem, a kterou se zrušují některá rozhodnutí o přiznání odchylek
REPORT_PLENARY · CS · 30 October 2019
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 77/388/EHS, pokud jde o některá opatření, která mají zjednodušit postup vyměřování daně z přidané hodnoty a napomoci zabránit daňovým únikům a vyhýbání se daňovým povinnostem, a kterou se zrušují některá rozhodnutí o přiznání odchylek
REPORT_PLENARY · CS · 30 October 2019
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Follow up to T6-0303/2006
ACT_FOLLOWUP · EN · 6 March 2007
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Suite donnée au T6-0303/2006
ACT_FOLLOWUP · FR · 6 March 2007
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SPRÁVA o návrhu smernice Rady, ktorou sa mení a dopĺňa smernica 77/388/EHS, pokiaľ ide o určité opatrenia na zjednodušenie postupu pri účtovaní dane z pridanej hodnoty a na pomoc v boji proti daňovému úniku a obchádzaniu daňových povinností, a ktorou sa zrušujú určité rozhodnutia udeľujúce výnimky
REPORT_PLENARY · SK · 9 June 2006
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BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 77/388/EØF med hensyn til visse foranstaltninger, der skal forenkle momsopkrævningen og hjælpe med til at bekæmpe svig og unddragelse, og om ophævelse af visse beslutninger om at tillade fravigelser
REPORT_PLENARY · DA · 9 June 2006
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi direktiivin 77/388/ETY muuttamisesta tiettyjen arvonlisäveron kantamisen yksinkertaistamiseen ja veropetosten ja veron kiertämisen estämiseen tähtäävien toimenpiteiden osalta sekä tiettyjen poikkeuslupapäätösten kumoamisesta
REPORT_PLENARY · FI · 9 June 2006
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BETÄNKANDE om förslaget till rådets direktiv om ändring av direktiv 77/388/EEG när det gäller vissa åtgärder för att förenkla uppbörden av mervärdesskatt och för att förhindra skattefusk eller skatteundandragande samt om upphävande av vissa beslut om tillstånd till avvikelser
REPORT_PLENARY · SV · 9 June 2006
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko groza Direktīvu 77/388/EEK attiecībā uz dažiem pasākumiem, lai vienkāršotu pievienotās vērtības nodokļa iekasēšanas procedūru un palīdzētu cīnīties pret nodokļu nemaksāšanu un izvairīšanos no nodokļu maksāšanas, un ar ko atceļ dažus lēmumus par atkāpēm
REPORT_PLENARY · LV · 9 June 2006
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RAPPORT sur la proposition de directive du Conseil modifiant la directive 77/388/CEE en ce qui concerne certaines mesures visant à simplifier la perception de la taxe sur la valeur ajoutée et à lutter contre la fraude et l'évasion fiscales et abrogeant certaines décisions accordant des dérogations
REPORT_PLENARY · FR · 9 June 2006
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JELENTÉS a 77/388/EGK irányelvnek a hozzáadottérték-adó kivetésére vonatkozó eljárás egyszerűsítésére, illetve az adókijátszások és adókikerülések megakadályozására szolgáló egyes intézkedések, valamint egyes, eltéréseket biztosító határozatok megszüntetése tekintetében történő módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 9 June 2006
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για την τροποποίηση της οδηγίας 77/388/ΕΟΚ όσον αφορά ορισμένα μέτρα που αποσκοπούν στην απλούστευση της διαδικασίας επιβολής του φόρου προστιθέμενης αξίας και στη συμβολή στην πάταξη των περιπτώσεων φοροδιαφυγής και φοροαποφυγής, καθώς και για την κατάργηση ορισμένων αποφάσεων χορήγησης παρεκκλίσεων
REPORT_PLENARY · EL · 9 June 2006
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Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2005%2F0019(CNS)
Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2005-0019
eu · 2005-0019 · source updated 12 August 2006