Amendment of Directive 2008/9/EC laying down detailed rules for the refund of value added tax

votedEuropean Union· European Parliament· EN

Introduced

7 September 2010

Last action

20 October 2010 · 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
Изменение на Директива 2008/9/ЕО за определяне на подробни правила за възстановяването на данъка върху добавената стойност
Czech
Změna směrnice 2008/9/ES, kterou se stanoví prováděcí pravidla pro vrácení daně z přidané hodnoty
Danish
Ændring af direktiv 2008/9/EF om detaljerede regler for tilbagebetaling af moms
German
Änderung der Richtlinie 2008/9/EG zur Regelung der Erstattung der Mehrwertsteuer
Greek
Τροποποίηση της οδηγίας 2008/9/ΕΚ για τον καθορισμό λεπτομερών κανόνων σχετικά με την επιστροφή του φόρου προστιθέμενης αξίας
Spanish
Modificación de la Directiva 2008/9/CE por la que se establecen disposiciones de aplicación relativas a la devolución del impuesto sobre el valor añadido
Estonian
Direktiivi 2008/9/EÜ (millega sätestatakse üksikasjalikud eeskirjad käibemaksu tagastamiseks) muutmine
Finnish
Yksityiskohtaisista säännöistä direktiivissä 2006/112/EY säädetyn arvonlisäveron palauttamiseksi palautusjäsenvaltioon sijoittautumattomille mutta toiseen jäsenvaltioon sijoittautuneille verovelvollisille annetun direktiivin 2008/9/EY muuttaminen
French
Modification de la directive 2008/9/CE définissant les modalités du remboursement de la taxe sur la valeur ajoutée
Hungarian
A hozzáadottérték-adóvisszatérítés részletes szabályainak megállapításáról szóló 2008/9/EK irányelv módosítása
Italian
Modifica della direttiva 2008/9/CE che stabilisce norme dettagliate per il rimborso dell'imposta sul valore aggiunto
Lithuanian
Direktyvos 2008/9/EB, nustatančios pridėtinės vertės mokesčio grąžinimo taisykles, dalinis keitimas
Latvian
Grozījumu izdarīšana Direktīvā 2008/9/EK, ar ko nosaka sīki izstrādātus noteikumus pievienotās vērtības nodokļa atmaksāšanai
Maltese
Emenda tad-Direttiva tal-Kunsill 2008/9/KE li tistabbilixxi regoli dettaljati għar-rifużjoni tat-taxxa fuq il-valur miżjud
Dutch
Wijziging van Richtlijn 2008/9/EG tot vaststelling van nadere voorschriften betreffende de teruggaaf van de belasting over de toegevoegde waarde
Polish
Zmiana dyrektywy Rady 2008/9/WE określającej szczegółowe zasady zwrotu podatku od wartości dodanej
Portuguese
Alteração da Directiva 2008/9/CE que define as modalidades de reembolso do imposto sobre o valor acrescentado
Romanian
Modificarea Directivei 2008/9/CE de stabilire a normelor detaliate privind rambursarea taxei pe valoare adăugată
Slovak
Zmena a doplnenie smernice 2008/9/ES, ktorou sa ustanovujú podrobné pravidlá pre vrátenie dane z pridanej hodnoty
Slovenian
Sprememba Direktive 2008/9/ES o podrobnih pravilih za vračilo davka na dodano vrednost
Swedish
Ändring av rådets direktiv 2008/9/EG om fastställande av närmare regler för återbetalning av mervärdesskatt

Records

Official bill 2010/0205(CNS) from European Union at European Parliament. Dated 7 September 2010. Status: PLENARY_VOTE.

Timeline

7 September 2010
referral
Source: REFERRAL
7 September 2010
Introduced
Amendment of Directive 2008/9/EC laying down detailed rules for the refund of value added tax
Source: CNS
22 September 2010
Vote results
Source: PLENARY_VOTE_RESULTS
22 September 2010
plenary decision
Source: PLENARY_DECISION
20 October 2010
publication official journal
Source: PUBLICATION_OFFICIAL_JOURNAL

Votes

No vote records are attached yet.

Versions

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Documents

83 official files

RELATÓRIO sobre a proposta de directiva do Conselho que altera a Directiva 2008/9/CE do Conselho que define as modalidades de reembolso do imposto sobre o valor acrescentado previsto na Directiva 2006/112/CE a sujeitos passivos não estabelecidos no Estado-Membro de reembolso, mas estabelecidos noutro Estado-Membro

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RELATÓRIO sobre a proposta de directiva do Conselho que altera a Directiva 2008/9/CE do Conselho que define as modalidades de reembolso do imposto sobre o valor acrescentado previsto na Directiva 2006/112/CE a sujeitos passivos não estabelecidos no Estado-Membro de reembolso, mas estabelecidos noutro Estado-Membro
REPORT_PLENARY · PT · 14 September 2010
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady zmieniającej dyrektywę Rady 2008/9/WE określającą szczegółowe zasady zwrotu podatku od wartości dodanej, przewidzianego w dyrektywie 2006/112/WE, podatnikom niemającym siedziby w państwie członkowskim zwrotu, lecz mającym siedzibę w innym państwie członkowskim
REPORT_PLENARY · PL · 14 September 2010
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SPRAWOZDANIE w sprawie wniosku dotyczącego dyrektywy Rady zmieniającej dyrektywę Rady 2008/9/WE określającą szczegółowe zasady zwrotu podatku od wartości dodanej, przewidzianego w dyrektywie 2006/112/WE, podatnikom niemającym siedziby w państwie członkowskim zwrotu, lecz mającym siedzibę w innym państwie członkowskim
REPORT_PLENARY · PL · 14 September 2010
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VERSLAG over het voorstel voor een richtlijn van de Raad houdende wijziging van Richtlijn 2008/9/EG tot vaststelling van nadere voorschriften voor de in Richtlijn 2006/112/EG vastgestelde teruggaaf van de belasting over de toegevoegde waarde aan belastingplichtigen die niet in de lidstaat van teruggaaf maar in een andere lidstaat gevestigd zijn
REPORT_PLENARY · NL · 14 September 2010
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi yksityiskohtaisista säännöistä direktiivissä 2006/112/EY säädetyn arvonlisäveron palauttamiseksi palautusjäsenvaltioon sijoittautumattomille mutta toiseen jäsenvaltioon sijoittautuneille verovelvollisille annetun direktiivin 2008/9/EY muuttamisesta
REPORT_PLENARY · FI · 14 September 2010
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar kuru izdara grozījumus Direktīvā 2008/9/EK, ar ko nosaka sīki izstrādātus noteikumus Direktīvā 2006/112/EK paredzētajai pievienotās vērtības nodokļa atmaksāšanai nodokļa maksātājiem, kas neveic uzņēmējdarbību attiecīgās valsts teritorijā, bet veic uzņēmējdarbību citā dalībvalstī
REPORT_PLENARY · LV · 14 September 2010
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar kuru izdara grozījumus Direktīvā 2008/9/EK, ar ko nosaka sīki izstrādātus noteikumus Direktīvā 2006/112/EK paredzētajai pievienotās vērtības nodokļa atmaksāšanai nodokļa maksātājiem, kas neveic uzņēmējdarbību attiecīgās valsts teritorijā, bet veic uzņēmējdarbību citā dalībvalstī
REPORT_PLENARY · LV · 14 September 2010
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RELAZIONE sulla proposta di direttiva del Consiglio recante modifica della direttiva 2008/9/CE che stabilisce norme dettagliate per il rimborso dell'imposta sul valore aggiunto, previsto dalla direttiva 2006/112/CE, ai soggetti passivi non stabiliti nello Stato membro di rimborso, ma in un altro Stato membro
REPORT_PLENARY · IT · 14 September 2010
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RELAZIONE sulla proposta di direttiva del Consiglio recante modifica della direttiva 2008/9/CE che stabilisce norme dettagliate per il rimborso dell'imposta sul valore aggiunto, previsto dalla direttiva 2006/112/CE, ai soggetti passivi non stabiliti nello Stato membro di rimborso, ma in un altro Stato membro
REPORT_PLENARY · IT · 14 September 2010
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για την τροποποίηση της οδηγίας 2008/9/ΕΚ για τον καθορισμό λεπτομερών κανόνων σχετικά με την επιστροφή του φόρου προστιθέμενης αξίας, που προβλέπεται στην οδηγία 2006/112/ΕΚ, σε υποκείμενους στο φόρο μη εγκατεστημένους στο κράτος μέλος επιστροφής αλλά εγκατεστημένους σε άλλο κράτος μέλος
REPORT_PLENARY · EL · 14 September 2010
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POROČILO o predlogu direktive Sveta o spremembi Direktive 2008/9/ES o podrobnih pravilih za vračilo davka na dodano vrednost, opredeljenih v Direktivi 2006/112/ES, davčnim zavezancem, ki nimajo sedeža v državi članici vračila, ampak v drugi državi članici
REPORT_PLENARY · SL · 14 September 2010
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POROČILO o predlogu direktive Sveta o spremembi Direktive 2008/9/ES o podrobnih pravilih za vračilo davka na dodano vrednost, opredeljenih v Direktivi 2006/112/ES, davčnim zavezancem, ki nimajo sedeža v državi članici vračila, ampak v drugi državi članici
REPORT_PLENARY · SL · 14 September 2010
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ДОКЛАД относно предложението за директива на Съвета за изменение на Директива 2008/9/ЕО за определяне на подробни правила за възстановяването на данъка върху добавената стойност, предвидено в Директива 2006/112/ЕО, на данъчно задължени лица, неустановени в държавата-членка по възстановяване, но установени в друга държава-членка
REPORT_PLENARY · BG · 14 September 2010
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ДОКЛАД относно предложението за директива на Съвета за изменение на Директива 2008/9/ЕО за определяне на подробни правила за възстановяването на данъка върху добавената стойност, предвидено в Директива 2006/112/ЕО, на данъчно задължени лица, неустановени в държавата-членка по възстановяване, но установени в друга държава-членка
REPORT_PLENARY · BG · 14 September 2010
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BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 2008/9/EF om detaljerede regler for tilbagebetaling af moms i henhold til direktiv 2006/112/EF til afgiftspligtige personer, der ikke er etableret i tilbagebetalingsmedlemsstaten, men i en anden medlemsstat
REPORT_PLENARY · DA · 14 September 2010
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BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 2008/9/EF om detaljerede regler for tilbagebetaling af moms i henhold til direktiv 2006/112/EF til afgiftspligtige personer, der ikke er etableret i tilbagebetalingsmedlemsstaten, men i en anden medlemsstat
REPORT_PLENARY · DA · 14 September 2010
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RAPORT referitor la propunerea de directivă a Consiliului de modificare a Directivei 2008/9/CE de stabilire a normelor detaliate privind rambursarea taxei pe valoare adăugată, prevăzută în Directiva 2006/112/CE, către persoane impozabile stabilite în alt stat membru decât statul membru de rambursare
REPORT_PLENARY · RO · 14 September 2010
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SPRÁVA o návrhu smernice Rady, ktorou sa mení a dopĺňa smernica 2008/9/ES, ktorou sa ustanovujú podrobné pravidlá pre vrátenie dane z pridanej hodnoty ustanovené v smernici 2006/112/ES zdaniteľným osobám, ktoré nie sú usadené v členskom štáte vrátenia dane, ale ktoré sú usadené v inom členskom štáte
REPORT_PLENARY · SK · 14 September 2010
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SPRÁVA o návrhu smernice Rady, ktorou sa mení a dopĺňa smernica 2008/9/ES, ktorou sa ustanovujú podrobné pravidlá pre vrátenie dane z pridanej hodnoty ustanovené v smernici 2006/112/ES zdaniteľným osobám, ktoré nie sú usadené v členskom štáte vrátenia dane, ale ktoré sú usadené v inom členskom štáte
REPORT_PLENARY · SK · 14 September 2010
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Änderung der Richtlinie 2008/9/EG zur Regelung der Erstattung der Mehrwertsteuer gemäß der Richtlinie 2006/112/EG an nicht im Mitgliedstaat der Erstattung, sondern in einem anderen Mitgliedstaat ansässige Steuerpflichtige
REPORT_PLENARY · DE · 14 September 2010
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Änderung der Richtlinie 2008/9/EG zur Regelung der Erstattung der Mehrwertsteuer gemäß der Richtlinie 2006/112/EG an nicht im Mitgliedstaat der Erstattung, sondern in einem anderen Mitgliedstaat ansässige Steuerpflichtige
REPORT_PLENARY · DE · 14 September 2010
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 2008/9/ES, kterou se stanoví prováděcí pravidla pro vrácení daně z přidané hodnoty stanovené směrnicí 2006/112/ES osobám povinným k dani neusazeným v členském státě vrácení daně, ale v jiném členském státě
REPORT_PLENARY · CS · 14 September 2010
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 2008/9/ES, kterou se stanoví prováděcí pravidla pro vrácení daně z přidané hodnoty stanovené směrnicí 2006/112/ES osobám povinným k dani neusazeným v členském státě vrácení daně, ale v jiném členském státě
REPORT_PLENARY · CS · 14 September 2010
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RAPORT Ettepanek võtta vastu nõukogu direktiiv, millega muudetakse nõukogu direktiivi 2008/9/EÜ, millega sätestatakse üksikasjalikud eeskirjad käibemaksu tagastamiseks vastavalt direktiivile 2006/112/EÜ maksukohustuslastele, kelle asukoht ei ole tagastamisliikmesriigis, vaid teises liikmesriigis
REPORT_PLENARY · ET · 14 September 2010
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos, kuria iš dalies keičiama Tarybos direktyva 2008/9/EB, nustatanti Direktyvoje 2006/112/EB numatyto pridėtinės vertės mokesčio grąžinimo apmokestinamiesiems asmenims, kurie nėra įsisteigę PVM grąžinančioje valstybėje narėje, o yra įsisteigę kitoje valstybėje narėje, išsamias taisykles
REPORT_PLENARY · LT · 14 September 2010
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos, kuria iš dalies keičiama Tarybos direktyva 2008/9/EB, nustatanti Direktyvoje 2006/112/EB numatyto pridėtinės vertės mokesčio grąžinimo apmokestinamiesiems asmenims, kurie nėra įsisteigę PVM grąžinančioje valstybėje narėje, o yra įsisteigę kitoje valstybėje narėje, išsamias taisykles
REPORT_PLENARY · LT · 14 September 2010
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FÖRSLAG TILL BETÄNKANDE om förslaget till rådets direktiv om ändring av rådets direktiv 2008/9/EG om fastställande av närmare regler för återbetalning enligt direktiv 2006/112/EG av mervärdesskatt till beskattningsbara personer som inte är etablerade i den återbetalande medlemsstaten men i en annan medlemsstat
REPORT_PLENARY · SV · 14 September 2010
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FÖRSLAG TILL BETÄNKANDE om förslaget till rådets direktiv om ändring av rådets direktiv 2008/9/EG om fastställande av närmare regler för återbetalning enligt direktiv 2006/112/EG av mervärdesskatt till beskattningsbara personer som inte är etablerade i den återbetalande medlemsstaten men i en annan medlemsstat
REPORT_PLENARY · SV · 14 September 2010
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RAPPORT dwar il-proposta għal direttiva tal-Kunsill li temenda d-Direttiva tal-Kunsill 2008/9/KE li tistabbilixxi regoli dettaljati għar-rifużjoni tat-taxxa fuq il-valur miżjud, prevista fid-Direttiva 2006/112/KE, għal persuni taxxabbli mhux stabbiliti fl-Istat Membru ta’ rifużjoni iżda stabbiliti fi Stat Membru ieħor
REPORT_PLENARY · MT · 14 September 2010
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RAPPORT sur la proposition de directive du Conseil portant modification de la directive 2008/9/CE définissant les modalités du remboursement de la taxe sur la valeur ajoutée, prévu par la directive 2006/112/CE, en faveur des assujettis qui ne sont pas établis dans l'État membre du remboursement, mais dans un autre État membre
REPORT_PLENARY · FR · 14 September 2010
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RAPPORT sur la proposition de directive du Conseil portant modification de la directive 2008/9/CE définissant les modalités du remboursement de la taxe sur la valeur ajoutée, prévu par la directive 2006/112/CE, en faveur des assujettis qui ne sont pas établis dans l'État membre du remboursement, mais dans un autre État membre
REPORT_PLENARY · FR · 14 September 2010
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Report on the proposal for a Council directive amending Directive 2008/9/EC laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State
REPORT_PLENARY · EN · 14 September 2010
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Report on the proposal for a Council directive amending Directive 2008/9/EC laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State
REPORT_PLENARY · EN · 14 September 2010
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Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2010%2F0205(CNS)
Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2010-0205
eu · 2010-0205 · source updated 20 October 2010