Arrangements for the refund of VAT to taxable persons established in another Member State

votedEuropean Union· European Parliament· EN

Introduced

6 September 2005

Last action

20 February 2008 · 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
Způsoby vracení DPH plátcům usazeným v jiném členském státě
Danish
Detaljerede regler for tilbagebetaling af moms til afgiftspligtige personer, der er etableret i en anden medlemsstat
German
Verfahren zur Erstattung der Mehrwertsteuer an in einem anderen Mitgliedstaat ansässige Steuerpflichtige
Greek
Λεπτομερείς κανόνες σχετικά με την επιστροφή του ΦΠΑ σε υποκειμένους στο φόρο εγκατεστημένους σε άλλο κράτος μέλος
Spanish
Disposiciones de aplicación relativas a la devolución del impuesto sobre el valor añadido a sujetos pasivos establecidos en otro Estado miembro
Estonian
Käibemaksu tagastamine maksukohustuslastele, kelle registrijärgne asukoht on teises liikmesriigis
Finnish
Arvonlisäveron palautuksen suorittaminen toiseen jäsenvaltioon sijoittautuneille verovelvollisille
French
Modalités du remboursement de la TVA en faveur des assujettis établis dans un autre État membre
Hungarian
A hozzáadottérték-adó másik tagállamban letelepedett adóalanyok számára történő visszatérítésének módozatai
Italian
Modalità di rimborso dell'IVA a favore dei soggetti stabiliti in un altro Stato membro
Lithuanian
Pridėtinės vertės mokesčio grąžinimo kitoje valstybėje narėje įsisteigusiems apmokestinamiems asmenims taisyklės
Latvian
Sīki izstrādāti noteikumi pievienotās vērtības nodokļa atmaksai ar nodokli apliekamām personām, kuras ir reģistrētas citā dalībvalstī
Maltese
Arranġamenti għall-rimbors tat-taxxa fuq il-valur miżjud lil persuni taxxabbli stabbiliti fi Stat Membru ieħor
Dutch
Nadere voorschriften voor de teruggave van de BTW aan belastingplichtigen die niet in het binnenland zijn gevestigd
Polish
Zasady zwrotu VAT podatnikom mającym siedzibę w innym Państwie Członkowskim
Portuguese
Disposições de aplicação relativas ao reembolso do IVA a sujeitos passivos estabelecidos num outro Estado-Membro
Slovak
Spôsoby vrátenia DPH osobám podliehajúcim dani, ktoré majú sídlo v inom členskom štáte
Slovenian
Podrobna pravila za vračilo davka na dodano vrednost davčnim zavezancem s sedežem v drugi državi članici
Swedish
Former för återbetalning av moms till momspliktiga personer som är etablerade i en annan medlemsstat

Records

Official bill 2005/0807(CNS) from European Union at European Parliament. Dated 6 September 2005. Status: PLENARY_VOTE.

Timeline

6 September 2005
referral
Source: REFERRAL
6 September 2005
Introduced
Arrangements for the refund of VAT to taxable persons established in another Member State
Source: CNS
1 December 2005
Vote results
Source: PLENARY_VOTE_RESULTS
1 December 2005
plenary amend
Source: PLENARY_AMEND
20 February 2008
publication official journal
Source: PUBLICATION_OFFICIAL_JOURNAL

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

59 official files

Report on the proposal for a Council directive laying down detailed rules for the refund of value added tax, provided for in Directive 77/388/EEC, to taxable persons not established in the territory of the country but established in another Member State

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Report on the proposal for a Council directive laying down detailed rules for the refund of value added tax, provided for in Directive 77/388/EEC, to taxable persons not established in the territory of the country but established in another Member State
REPORT_PLENARY · EN · 18 November 2020
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Report on the proposal for a Council directive laying down detailed rules for the refund of value added tax, provided for in Directive 77/388/EEC, to taxable persons not established in the territory of the country but established in another Member State
REPORT_PLENARY · EN · 18 November 2020
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SPRÁVA k návrhu smernice Rady, ktorou sa ustanovujú podrobné predpisy o vrátení dane z pridanej hodnoty, ktoré sa ustanovuje v smernici 77/388/EHS, osobám podliehajúcim dani, ktoré nemajú sídlo na území krajiny, ale v inom členskom štáte
REPORT_PLENARY · SK · 30 October 2019
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SPRÁVA k návrhu smernice Rady, ktorou sa ustanovujú podrobné predpisy o vrátení dane z pridanej hodnoty, ktoré sa ustanovuje v smernici 77/388/EHS, osobám podliehajúcim dani, ktoré nemajú sídlo na území krajiny, ale v inom členskom štáte
REPORT_PLENARY · SK · 30 October 2019
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BETÄNKANDE om förslaget till rådets direktiv om fastställande av närmare regler för återbetalning enligt direktiv 77/388/EEG av mervärdesskatt till beskattningsbara personer som inte är etablerade inom landets territorium men etablerade i en annan medlemsstat
REPORT_PLENARY · SV · 30 October 2019
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BETÄNKANDE om förslaget till rådets direktiv om fastställande av närmare regler för återbetalning enligt direktiv 77/388/EEG av mervärdesskatt till beskattningsbara personer som inte är etablerade inom landets territorium men etablerade i en annan medlemsstat
REPORT_PLENARY · SV · 30 October 2019
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RELATÓRIO sobre a proposta de directiva do Conselho que define as disposições de aplicação relativas ao reembolso do imposto sobre o valor acrescentado, previsto na Directiva 77/388/CEE, a sujeitos passivos não estabelecidos no interior do país mas estabelecidos num outro Estado-Membro
REPORT_PLENARY · PT · 30 October 2019
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RELATÓRIO sobre a proposta de directiva do Conselho que define as disposições de aplicação relativas ao reembolso do imposto sobre o valor acrescentado, previsto na Directiva 77/388/CEE, a sujeitos passivos não estabelecidos no interior do país mas estabelecidos num outro Estado-Membro
REPORT_PLENARY · PT · 30 October 2019
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POROČILO o predlogu Direktive Sveta o podrobnih pravilih za vračilo davka na dodano vrednost, opredeljenih v Direktivi 77/388/EGS, davčnim zavezancem, ki nimajo sedeža na ozemlju države, ampak v drugi državi članici
REPORT_PLENARY · SL · 30 October 2019
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POROČILO o predlogu Direktive Sveta o podrobnih pravilih za vračilo davka na dodano vrednost, opredeljenih v Direktivi 77/388/EGS, davčnim zavezancem, ki nimajo sedeža na ozemlju države, ampak v drugi državi članici
REPORT_PLENARY · SL · 30 October 2019
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SPRAWOZDANIE w sprawie wniosku dotyczącego Dyrektywy Rady określającej szczegółowe zasady zwrotu podatku od wartości dodanej, przewidzianego w dyrektywie 77/388/EWG, podatnikom niemającym siedziby na terytorium kraju, lecz mającym siedzibę w innym Państwie Członkowskim
REPORT_PLENARY · PL · 30 October 2019
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SPRAWOZDANIE w sprawie wniosku dotyczącego Dyrektywy Rady określającej szczegółowe zasady zwrotu podatku od wartości dodanej, przewidzianego w dyrektywie 77/388/EWG, podatnikom niemającym siedziby na terytorium kraju, lecz mającym siedzibę w innym Państwie Członkowskim
REPORT_PLENARY · PL · 30 October 2019
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos, nustatančios išsamias direktyvoje 7/388/EEB numatyto pridėtinės vertės mokesčio grąžinimo apmokestinamiems asmenims, neįsisteigusiems šalies teritorijoje, bet įsisteigusiems kitoje valstybėje narėje, taisykles
REPORT_PLENARY · LT · 30 October 2019
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos, nustatančios išsamias direktyvoje 7/388/EEB numatyto pridėtinės vertės mokesčio grąžinimo apmokestinamiems asmenims, neįsisteigusiems šalies teritorijoje, bet įsisteigusiems kitoje valstybėje narėje, taisykles
REPORT_PLENARY · LT · 30 October 2019
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RELAZIONE sulla proposta di direttiva del Consiglio che stabilisce norme dettagliate per il rimborso dell'imposta sul valore aggiunto, previsto dalla direttiva 77/388/CEE, ai soggetti passivi non stabiliti all'interno del paese, ma in un altro Stato membro
REPORT_PLENARY · IT · 30 October 2019
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RELAZIONE sulla proposta di direttiva del Consiglio che stabilisce norme dettagliate per il rimborso dell'imposta sul valore aggiunto, previsto dalla direttiva 77/388/CEE, ai soggetti passivi non stabiliti all'interno del paese, ma in un altro Stato membro
REPORT_PLENARY · IT · 30 October 2019
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VERSLAG over het voorstel voor een richtlijn van de Raad tot vaststelling van nadere voorschriften voor de in Richtlijn 77/388/EEG vastgestelde teruggave van de BTW aan belastingplichtigen die niet in het binnenland maar in een andere lidstaat zijn gevestigd
REPORT_PLENARY · NL · 30 October 2019
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VERSLAG over het voorstel voor een richtlijn van de Raad tot vaststelling van nadere voorschriften voor de in Richtlijn 77/388/EEG vastgestelde teruggave van de BTW aan belastingplichtigen die niet in het binnenland maar in een andere lidstaat zijn gevestigd
REPORT_PLENARY · NL · 30 October 2019
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko nosaka sīki izstrādātus noteikumus Direktīvā 77/388/EEK paredzētajai pievienotās vērtības nodokļa atmaksai ar nodokli apliekamām personām, kuras nav reģistrētas attiecīgās valsts teritorijā, bet ir reģistrētas citā dalībvalstī
REPORT_PLENARY · LV · 30 October 2019
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko nosaka sīki izstrādātus noteikumus Direktīvā 77/388/EEK paredzētajai pievienotās vērtības nodokļa atmaksai ar nodokli apliekamām personām, kuras nav reģistrētas attiecīgās valsts teritorijā, bet ir reģistrētas citā dalībvalstī
REPORT_PLENARY · LV · 30 October 2019
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RAPORT Ettepanek võtta vastu nõukogu direktiiv, milles sätestatakse üksikasjalikud eeskirjad käibemaksu tagastamiseks vastavalt direktiivile 77/388/EMÜ maksukohustuslastele, kelle registrijärgne asukoht ei ole riigi territooriumil, vaid teises liikmesriigis
REPORT_PLENARY · ET · 30 October 2019
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RAPORT Ettepanek võtta vastu nõukogu direktiiv, milles sätestatakse üksikasjalikud eeskirjad käibemaksu tagastamiseks vastavalt direktiivile 77/388/EMÜ maksukohustuslastele, kelle registrijärgne asukoht ei ole riigi territooriumil, vaid teises liikmesriigis
REPORT_PLENARY · ET · 30 October 2019
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JELENTÉS a nem az adott ország területén, hanem más tagállamban letelepedett adóalanyoknak a 77/388/EGK irányelvben biztosított hozzáadottértékadó-visszatérítés részletes szabályainak megállapításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 30 October 2019
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JELENTÉS a nem az adott ország területén, hanem más tagállamban letelepedett adóalanyoknak a 77/388/EGK irányelvben biztosított hozzáadottértékadó-visszatérítés részletes szabályainak megállapításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 30 October 2019
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RAPPORT sur la proposition de directive du Conseil définissant les modalités du remboursement de la taxe sur la valeur ajoutée, prévu par la directive 77/388/CEE, en faveur des assujettis non établis à l’intérieur du pays mais qui sont établis dans un autre État membre
REPORT_PLENARY · FR · 30 October 2019
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RAPPORT sur la proposition de directive du Conseil définissant les modalités du remboursement de la taxe sur la valeur ajoutée, prévu par la directive 77/388/CEE, en faveur des assujettis non établis à l’intérieur du pays mais qui sont établis dans un autre État membre
REPORT_PLENARY · FR · 30 October 2019
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi yksityiskohtaisista säännöistä direktiivissä 77/388/ETY säädetyn arvonlisäveron palautuksen suorittamiseksi maan alueelle sijoittautumattomille mutta toiseen jäsenvaltioon sijoittautuneille verovelvollisille
REPORT_PLENARY · FI · 30 October 2019
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi yksityiskohtaisista säännöistä direktiivissä 77/388/ETY säädetyn arvonlisäveron palautuksen suorittamiseksi maan alueelle sijoittautumattomille mutta toiseen jäsenvaltioon sijoittautuneille verovelvollisille
REPORT_PLENARY · FI · 30 October 2019
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INFORME sobre la propuesta de Directiva del Consejo por la que se establecen disposiciones relativas a la devolución del impuesto sobre el valor añadido, prevista en la Directiva 77/388/CEE, a sujetos pasivos no establecidos en el interior del país, pero establecidos en otro Estado miembro
REPORT_PLENARY · ES · 30 October 2019
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INFORME sobre la propuesta de Directiva del Consejo por la que se establecen disposiciones relativas a la devolución del impuesto sobre el valor añadido, prevista en la Directiva 77/388/CEE, a sujetos pasivos no establecidos en el interior del país, pero establecidos en otro Estado miembro
REPORT_PLENARY · ES · 30 October 2019
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BETÆNKNING om forslag til Rådets direktiv om detaljerede regler for tilbagebetaling af moms i henhold til direktiv 77/388/EØF til afgiftspligtige personer, der ikke er etableret på landets område, men i en anden medlemsstat
REPORT_PLENARY · DA · 30 October 2019
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BETÆNKNING om forslag til Rådets direktiv om detaljerede regler for tilbagebetaling af moms i henhold til direktiv 77/388/EØF til afgiftspligtige personer, der ikke er etableret på landets område, men i en anden medlemsstat
REPORT_PLENARY · DA · 30 October 2019
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Regelung der Erstattung der Mehrwertsteuer gemäß der Richtlinie 77/388/EWG an nicht im Inland, sondern in einem anderen Mitgliedstaat ansässige Steuerpflichtige
REPORT_PLENARY · DE · 30 October 2019
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Regelung der Erstattung der Mehrwertsteuer gemäß der Richtlinie 77/388/EWG an nicht im Inland, sondern in einem anderen Mitgliedstaat ansässige Steuerpflichtige
REPORT_PLENARY · DE · 30 October 2019
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ZPRÁVA o návrhu směrnice Rady, kterou se stanoví pravidla pro vrácení daně z přidané hodnoty stanovené směrnicí 77/388/EHS osobám povinným k dani neusazeným v tuzemsku, ale v jiném členském státě
REPORT_PLENARY · CS · 30 October 2019
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ZPRÁVA o návrhu směrnice Rady, kterou se stanoví pravidla pro vrácení daně z přidané hodnoty stanovené směrnicí 77/388/EHS osobám povinným k dani neusazeným v tuzemsku, ale v jiném členském státě
REPORT_PLENARY · CS · 30 October 2019
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου που αφορά τον καθορισμό λεπτομερών κανόνων σχετικά με την επιστροφή του φόρου προστιθεμένης αξίας, που προβλέπεται στην οδηγία 77/388/ΕΟΚ, σε υποκειμένους στο φόρο μη εγκατεστημένους στο έδαφος της χώρας αλλά εγκατεστημένους σε άλλο κράτος μέλος
REPORT_PLENARY · EL · 30 October 2019
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου που αφορά τον καθορισμό λεπτομερών κανόνων σχετικά με την επιστροφή του φόρου προστιθεμένης αξίας, που προβλέπεται στην οδηγία 77/388/ΕΟΚ, σε υποκειμένους στο φόρο μη εγκατεστημένους στο έδαφος της χώρας αλλά εγκατεστημένους σε άλλο κράτος μέλος
REPORT_PLENARY · EL · 30 October 2019
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Follow up to T6-0459/2005
ACT_FOLLOWUP · EN · 23 January 2006
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Suite donnée au T6-0459/2005
ACT_FOLLOWUP · FR · 23 January 2006
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SPRÁVA k návrhu smernice Rady, ktorou sa ustanovujú podrobné predpisy o vrátení dane z pridanej hodnoty, ktoré sa ustanovuje v smernici 77/388/EHS, osobám podliehajúcim dani, ktoré nemajú sídlo na území krajiny, ale v inom členskom štáte
REPORT_PLENARY · SK · 16 November 2005
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SPRAWOZDANIE w sprawie wniosku dotyczącego Dyrektywy Rady określającej szczegółowe zasady zwrotu podatku od wartości dodanej, przewidzianego w dyrektywie 77/388/EWG, podatnikom niemającym siedziby na terytorium kraju, lecz mającym siedzibę w innym Państwie Członkowskim
REPORT_PLENARY · PL · 16 November 2005
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos, nustatančios išsamias direktyvoje 7/388/EEB numatyto pridėtinės vertės mokesčio grąžinimo apmokestinamiems asmenims, neįsisteigusiems šalies teritorijoje, bet įsisteigusiems kitoje valstybėje narėje, taisykles
REPORT_PLENARY · LT · 16 November 2005
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BETÆNKNING om forslag til Rådets direktiv om detaljerede regler for tilbagebetaling af moms i henhold til direktiv 77/388/EØF til afgiftspligtige personer, der ikke er etableret på landets område, men i en anden medlemsstat
REPORT_PLENARY · DA · 16 November 2005
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BETÄNKANDE om förslaget till rådets direktiv om fastställande av närmare regler för återbetalning enligt direktiv 77/388/EEG av mervärdesskatt till beskattningsbara personer som inte är etablerade inom landets territorium men etablerade i en annan medlemsstat
REPORT_PLENARY · SV · 16 November 2005
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RAPORT Ettepanek võtta vastu nõukogu direktiiv, milles sätestatakse üksikasjalikud eeskirjad käibemaksu tagastamiseks vastavalt direktiivile 77/388/EMÜ maksukohustuslastele, kelle registrijärgne asukoht ei ole riigi territooriumil, vaid teises liikmesriigis
REPORT_PLENARY · ET · 16 November 2005
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Regelung der Erstattung der Mehrwertsteuer gemäß der Richtlinie 77/388/EWG an nicht im Inland, sondern in einem anderen Mitgliedstaat ansässige Steuerpflichtige
REPORT_PLENARY · DE · 16 November 2005
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JELENTÉS a nem az adott ország területén, hanem más tagállamban letelepedett adóalanyoknak a 77/388/EGK irányelvben biztosított hozzáadottértékadó-visszatérítés részletes szabályainak megállapításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 16 November 2005
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RELAZIONE sulla proposta di direttiva del Consiglio che stabilisce norme dettagliate per il rimborso dell'imposta sul valore aggiunto, previsto dalla direttiva 77/388/CEE, ai soggetti passivi non stabiliti all'interno del paese, ma in un altro Stato membro
REPORT_PLENARY · IT · 16 November 2005
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VERSLAG over het voorstel voor een richtlijn van de Raad tot vaststelling van nadere voorschriften voor de in Richtlijn 77/388/EEG vastgestelde teruggave van de BTW aan belastingplichtigen die niet in het binnenland maar in een andere lidstaat zijn gevestigd
REPORT_PLENARY · NL · 16 November 2005
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Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2005%2F0807(CNS)
Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2005-0807
eu · 2005-0807 · source updated 20 February 2008