Common system of value added tax as regards tax evasion linked to import and other cross-border transactions

votedEuropean Union· European Parliament· EN

Introduced

5 February 2009

Last action

4 July 2009 · publication official journal

Status

PLENARY_VOTE

Official titles

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

21 official languages

Bulgarian
Общия режим за ДДС във връзка с данъчните измами, свързани с вноса и други трансгранични операции
Czech
Společný systém DPH, pokud jde o daňové úniky spojené s dovozem a jinými přeshraničními plněními
Danish
Fælles merværdiafgiftssystem for så vidt angår afgiftssvig i forbindelse med import og andre grænseoverskridende transaktioner
German
Gemeinsames Mehrwertsteuersystem zur Bekämpfung des Steuerbetrugs bei der Einfuhr und anderen grenzüberschreitenden Umsätzen
Greek
Κοινό σύστημα ΦΠΑ όσον αφορά τη φορολογική απάτη που συνδέεται με τις εισαγωγές και άλλες διασυνοριακές συναλλαγές
Spanish
Sistema común del IVA en lo que se refiere al fraude fiscal vinculado a las importaciones y otras operaciones transfronterizas
Estonian
Ühine käibemaksusüsteem seoses maksudest kõrvalehoidumisega importimisel ja muude piiriüleste tehingute tegemisel
Finnish
Yhteinen alv-järjestelmä vientiin ja muihin rajatylittäviin operaatioihin liittyvien veropetosten osalta
French
Système commun de TVA en ce qui concerne la fraude fiscale liée aux importations et autres opérations transfrontalières
Hungarian
Közös hozzáadottértékadó-rendszer az importtal és más határokon átnyúló műveletekkel kapcsolatos adócsalások vonatkozásában
Italian
Sistema comune IVA per quanto concerne la frode fiscale connessa alle importazioni e ad altre operazioni transfrontaliere
Lithuanian
Bendra PVM sistema, susijusi su sukčiavimu mokesčių srityje, vykstančiu dėl importo ir kitų tarptautinių operacijų
Latvian
Kopējā pievienotās vērtības nodokļa sistēma attiecībā uz nodokļu nemaksāšanu, kas saistīta ar importu un citiem pārrobežu darījumiem
Maltese
Is-sistema komuni ta' taxxa fuq il-valur miżjud fir-rigward tal-evażjoni tat-taxxa marbuta mal-importazzjoni u ma' tranżazzjonijiet oħra transkonfinali
Dutch
Gemeenschappelijk BTW-stelsel in verband met belastingfraude bij invoer en andere grensoverschrijdende activiteiten
Polish
Wspólny system podatku od wartości dodanej w odniesieniu do uchylania się od płacenia podatków związanego z importem i innymi transakcjami transgranicznymi
Portuguese
Sistema comum de IVA relativamente à fraude fiscal ligada às importações e outras operações transfronteiras
Romanian
Sistemul comun al taxei pe valoarea adăugată cu privire la evaziunea fiscală legată de import și de alte tranzacții transfrontaliere
Slovak
Spoločný systém DPH, pokiaľ ide o daňové podvody súvisiace s dovozom a inými cezhraničnými transakciami
Slovenian
Skupni sistem DDV glede davčnih goljufij, ki so povezane z uvozi in drugim čezmejnim poslovanjem
Swedish
Gemensamt system för moms när det gäller skattebedrägerier i samband med import och andra gränsöverskridande transaktioner

Records

Official bill 2008/0228(CNS) from European Union at European Parliament. Dated 5 February 2009. Status: PLENARY_VOTE.

Timeline

5 February 2009
referral
Source: REFERRAL
5 February 2009
Introduced
Common system of value added tax as regards tax evasion linked to import and other cross-border transactions
Source: CNS
24 April 2009
plenary amend
Source: PLENARY_AMEND
24 April 2009
Vote results
Source: PLENARY_VOTE_RESULTS
4 July 2009
publication official journal
Source: PUBLICATION_OFFICIAL_JOURNAL

Votes

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Versions

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Documents

68 official files

Report on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards tax evasion linked to import and other cross-border transactions

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Report on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards tax evasion linked to import and other cross-border transactions
REPORT_PLENARY · EN · 18 November 2020
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Report on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards tax evasion linked to import and other cross-border transactions
REPORT_PLENARY · EN · 18 November 2020
Download Open at official source
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RAPORT referitor la propunerea de directivă a Consiliului de modificare a Directivei 2006/112/CE privind sistemul comun al taxei pe valoarea adăugată, cu privire la evaziunea fiscală legată de import și de alte tranzacții transfrontaliere
REPORT_PLENARY · RO · 1 November 2019
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RAPORT referitor la propunerea de directivă a Consiliului de modificare a Directivei 2006/112/CE privind sistemul comun al taxei pe valoarea adăugată, cu privire la evaziunea fiscală legată de import și de alte tranzacții transfrontaliere
REPORT_PLENARY · RO · 1 November 2019
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SPRÁVA o návrhu smernice Rady, ktorou sa mení a dopĺňa smernica 2006/112/ES o spoločnom systéme dane z pridanej hodnoty, pokiaľ ide o daňové podvody súvisiace s dovozom a inými cezhraničnými transakciami
REPORT_PLENARY · SK · 1 November 2019
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SPRÁVA o návrhu smernice Rady, ktorou sa mení a dopĺňa smernica 2006/112/ES o spoločnom systéme dane z pridanej hodnoty, pokiaľ ide o daňové podvody súvisiace s dovozom a inými cezhraničnými transakciami
REPORT_PLENARY · SK · 1 November 2019
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BETÄNKANDE om förslaget till rådets direktiv om ändring av direktiv 2006/112/EG om ett gemensamt system för mervärdesskatt, när det gäller skatteundandragande vid import och andra gränsöverskridande transaktioner
REPORT_PLENARY · SV · 1 November 2019
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BETÄNKANDE om förslaget till rådets direktiv om ändring av direktiv 2006/112/EG om ett gemensamt system för mervärdesskatt, när det gäller skatteundandragande vid import och andra gränsöverskridande transaktioner
REPORT_PLENARY · SV · 1 November 2019
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POROČILO o predlogu Direktive Sveta o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost glede davčne utaje, povezane z uvozom in drugimi čezmejnimi transakcijami
REPORT_PLENARY · SL · 1 November 2019
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POROČILO o predlogu Direktive Sveta o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost glede davčne utaje, povezane z uvozom in drugimi čezmejnimi transakcijami
REPORT_PLENARY · SL · 1 November 2019
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VERSLAG over het voorstel voor een richtlijn van de Raad tot wijziging van Richtlijn 2006/112/EG betreffende het gemeenschappelijke stelsel van belasting over de toegevoegde waarde wat betreft belastingontduiking bij invoer en andere grensoverschrijdende handelingen
REPORT_PLENARY · NL · 1 November 2019
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VERSLAG over het voorstel voor een richtlijn van de Raad tot wijziging van Richtlijn 2006/112/EG betreffende het gemeenschappelijke stelsel van belasting over de toegevoegde waarde wat betreft belastingontduiking bij invoer en andere grensoverschrijdende handelingen
REPORT_PLENARY · NL · 1 November 2019
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RELATÓRIO sobre a proposta de directiva do Conselho que altera a Directiva 2006/112/CE do Conselho relativa ao sistema comum do imposto sobre o valor acrescentado, no que se refere à evasão fiscal nas importações e outras operações transfronteiras
REPORT_PLENARY · PT · 1 November 2019
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RELATÓRIO sobre a proposta de directiva do Conselho que altera a Directiva 2006/112/CE do Conselho relativa ao sistema comum do imposto sobre o valor acrescentado, no que se refere à evasão fiscal nas importações e outras operações transfronteiras
REPORT_PLENARY · PT · 1 November 2019
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko groza Direktīvu 2006/112/EK par kopējo pievienotās vērtības nodokļa sistēmu attiecībā uz nodokļu nemaksāšanu, kas saistīta ar importu un citiem pārrobežu darījumiem
REPORT_PLENARY · LV · 1 November 2019
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko groza Direktīvu 2006/112/EK par kopējo pievienotās vērtības nodokļa sistēmu attiecībā uz nodokļu nemaksāšanu, kas saistīta ar importu un citiem pārrobežu darījumiem
REPORT_PLENARY · LV · 1 November 2019
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady zmieniającej dyrektywę 2006/112/WE w sprawie wspólnego systemu podatku od wartości dodanej w odniesieniu do uchylania się od płacenia podatków związanego z importem i innymi transakcjami transgranicznymi
REPORT_PLENARY · PL · 1 November 2019
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady zmieniającej dyrektywę 2006/112/WE w sprawie wspólnego systemu podatku od wartości dodanej w odniesieniu do uchylania się od płacenia podatków związanego z importem i innymi transakcjami transgranicznymi
REPORT_PLENARY · PL · 1 November 2019
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RAPPORT dwar il-proposta għal direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE dwar is-sistema komuni ta' taxxa fuq il-valur miżjud fir-rigward tal-evażjoni tat-taxxa marbuta mal-importazzjoni u ma’ transazzjonijiet oħra transkonfinali
REPORT_PLENARY · MT · 1 November 2019
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RAPPORT dwar il-proposta għal direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE dwar is-sistema komuni ta' taxxa fuq il-valur miżjud fir-rigward tal-evażjoni tat-taxxa marbuta mal-importazzjoni u ma’ transazzjonijiet oħra transkonfinali
REPORT_PLENARY · MT · 1 November 2019
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RAPPORT sur la proposition de directive du Conseil modifiant la directive 2006/112/CE relative au système commun de taxe sur la valeur ajoutée en ce qui concerne la fraude fiscale liée aux importations et autres opérations transfrontalières
REPORT_PLENARY · FR · 1 November 2019
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RAPPORT sur la proposition de directive du Conseil modifiant la directive 2006/112/CE relative au système commun de taxe sur la valeur ajoutée en ce qui concerne la fraude fiscale liée aux importations et autres opérations transfrontalières
REPORT_PLENARY · FR · 1 November 2019
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RAPORT Ettepanek võtta vastu nõukogu direktiiv, millega muudetakse direktiivi 2006/112/EÜ (mis käsitleb ühist käibemaksusüsteemi) seoses maksudest kõrvalehoidumisega importimisel ja muude piiriüleste tehingute tegemisel
REPORT_PLENARY · ET · 1 November 2019
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RAPORT Ettepanek võtta vastu nõukogu direktiiv, millega muudetakse direktiivi 2006/112/EÜ (mis käsitleb ühist käibemaksusüsteemi) seoses maksudest kõrvalehoidumisega importimisel ja muude piiriüleste tehingute tegemisel
REPORT_PLENARY · ET · 1 November 2019
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos, iš dalies keičiančios Direktyvos 2006/112/EB dėl pridėtinės vertės mokesčio bendros sistemos nuostatas dėl mokesčių vengimo, susijusio su importu ir kitais tarpvalstybiniais sandoriais
REPORT_PLENARY · LT · 1 November 2019
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos, iš dalies keičiančios Direktyvos 2006/112/EB dėl pridėtinės vertės mokesčio bendros sistemos nuostatas dėl mokesčių vengimo, susijusio su importu ir kitais tarpvalstybiniais sandoriais
REPORT_PLENARY · LT · 1 November 2019
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RELAZIONE sulla proposta di direttiva del Consiglio che modifica la direttiva 2006/112/CE relativa al sistema comune d’imposta sul valore aggiunto in relazione all’evasione fiscale connessa all’importazione e a altre operazioni transfrontaliere
REPORT_PLENARY · IT · 1 November 2019
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RELAZIONE sulla proposta di direttiva del Consiglio che modifica la direttiva 2006/112/CE relativa al sistema comune d’imposta sul valore aggiunto in relazione all’evasione fiscale connessa all’importazione e a altre operazioni transfrontaliere
REPORT_PLENARY · IT · 1 November 2019
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JELENTÉS a közös hozzáadottértékadó-rendszerről szóló 2006/112/EK irányelvnek az importtal és más határokon átnyúló ügyletekkel kapcsolatos adócsalás tekintetében történő módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 1 November 2019
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JELENTÉS a közös hozzáadottértékadó-rendszerről szóló 2006/112/EK irányelvnek az importtal és más határokon átnyúló ügyletekkel kapcsolatos adócsalás tekintetében történő módosításáról szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 1 November 2019
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi yhteisestä arvonlisäverojärjestelmästä annetun direktiivin 2006/112/EY muuttamisesta maahantuontiin ja muihin rajatylittäviin liiketoimiin liittyvien veropetosten torjumiseksi
REPORT_PLENARY · FI · 1 November 2019
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi yhteisestä arvonlisäverojärjestelmästä annetun direktiivin 2006/112/EY muuttamisesta maahantuontiin ja muihin rajatylittäviin liiketoimiin liittyvien veropetosten torjumiseksi
REPORT_PLENARY · FI · 1 November 2019
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Änderung der Richtlinie 2006/112/EG über das gemeinsame Mehrwertsteuersystem zur Bekämpfung des Steuerbetrugs bei der Einfuhr und anderen grenzüberschreitenden Umsätzen
REPORT_PLENARY · DE · 1 November 2019
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Änderung der Richtlinie 2006/112/EG über das gemeinsame Mehrwertsteuersystem zur Bekämpfung des Steuerbetrugs bei der Einfuhr und anderen grenzüberschreitenden Umsätzen
REPORT_PLENARY · DE · 1 November 2019
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BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 2006/112/EF om det fælles merværdiafgiftssystem for så vidt angår afgiftssvig i forbindelse med import og andre grænseoverskridende transaktioner
REPORT_PLENARY · DA · 1 November 2019
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BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 2006/112/EF om det fælles merværdiafgiftssystem for så vidt angår afgiftssvig i forbindelse med import og andre grænseoverskridende transaktioner
REPORT_PLENARY · DA · 1 November 2019
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 2006/112/ES o společném systému daně z přidané hodnoty, pokud jde o daňové úniky spojené s dovozem a jinými přeshraničními plněními
REPORT_PLENARY · CS · 1 November 2019
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 2006/112/ES o společném systému daně z přidané hodnoty, pokud jde o daňové úniky spojené s dovozem a jinými přeshraničními plněními
REPORT_PLENARY · CS · 1 November 2019
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INFORME sobre la propuesta de Directiva del Consejo por la que se modifica la Directiva 2006/112/CE relativa al sistema común del impuesto sobre el valor añadido en lo que respecta a la evasión fiscal vinculada a la importación y otras operaciones transfronterizas
REPORT_PLENARY · ES · 1 November 2019
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INFORME sobre la propuesta de Directiva del Consejo por la que se modifica la Directiva 2006/112/CE relativa al sistema común del impuesto sobre el valor añadido en lo que respecta a la evasión fiscal vinculada a la importación y otras operaciones transfronterizas
REPORT_PLENARY · ES · 1 November 2019
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου που αφορά την τροποποίηση της οδηγίας 2006/112/ΕΚ σχετικά με το κοινό σύστημα φόρου προστιθέμενης αξίας όσον αφορά τη φοροδιαφυγή που συνδέεται με την εισαγωγή και άλλες διασυνοριακές συναλλαγές
REPORT_PLENARY · EL · 1 November 2019
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου που αφορά την τροποποίηση της οδηγίας 2006/112/ΕΚ σχετικά με το κοινό σύστημα φόρου προστιθέμενης αξίας όσον αφορά τη φοροδιαφυγή που συνδέεται με την εισαγωγή και άλλες διασυνοριακές συναλλαγές
REPORT_PLENARY · EL · 1 November 2019
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ДОКЛАД относно предложението за директива на Съвета за изменение на Директива 2006/112/ЕО относно общата система на данъка върху добавената стойност по отношение на неплащането на данъци при внос и други трансгранични сделки
REPORT_PLENARY · BG · 1 November 2019
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ДОКЛАД относно предложението за директива на Съвета за изменение на Директива 2006/112/ЕО относно общата система на данъка върху добавената стойност по отношение на неплащането на данъци при внос и други трансгранични сделки
REPORT_PLENARY · BG · 1 November 2019
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Suite donnée au T6-0326/2009
ACT_FOLLOWUP · FR · 26 October 2009
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Follow up to T6-0326/2009
ACT_FOLLOWUP · EN · 21 October 2009
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VERSLAG over het voorstel voor een richtlijn van de Raad tot wijziging van Richtlijn 2006/112/EG betreffende het gemeenschappelijke stelsel van belasting over de toegevoegde waarde wat betreft belastingontduiking bij invoer en andere grensoverschrijdende handelingen
REPORT_PLENARY · NL · 1 April 2009
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RAPPORT sur la proposition de directive du Conseil modifiant la directive 2006/112/CE relative au système commun de taxe sur la valeur ajoutée en ce qui concerne la fraude fiscale liée aux importations et autres opérations transfrontalières
REPORT_PLENARY · FR · 1 April 2009
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RAPORT referitor la propunerea de directivă a Consiliului de modificare a Directivei 2006/112/CE privind sistemul comun al taxei pe valoarea adăugată, cu privire la evaziunea fiscală legată de import și de alte tranzacții transfrontaliere
REPORT_PLENARY · RO · 1 April 2009
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RELATÓRIO sobre a proposta de directiva do Conselho que altera a Directiva 2006/112/CE do Conselho relativa ao sistema comum do imposto sobre o valor acrescentado, no que se refere à evasão fiscal nas importações e outras operações transfronteiras
REPORT_PLENARY · PT · 1 April 2009
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Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2008%2F0228(CNS)
Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2008-0228
eu · 2008-0228 · source updated 4 July 2009