Common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold

votedEuropean Union· European Parliament· EN

Introduced

1 February 2017

Last action

27 December 2018 · publication official journal

Status

PLENARY_VOTE

Official titles

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

22 official languages

Bulgarian
Обща система за ДДС по отношение на временното прилагане на общ механизъм за самоначисляване във връзка с доставките на стоки и услуги над определен праг
Czech
Společný systém daně z přidané hodnoty s ohledem na dočasné uplatňování všeobecného mechanismu přenesení daňové povinnosti v souvislosti s dodáním zboží nebo poskytnutím služeb převyšujícím určitou prahovou hodnotu
Danish
Fælles merværdiafgiftssystem for så vidt angår en midlertidig anvendelse af en generel ordning for omvendt betalingspligt ved levering af varer og tjenesteydelser over en bestemt værdi
German
Das gemeinsame Mehrwertsteuersystem im Hinblick auf die befristete generelle Umkehrung der Steuerschuldnerschaft auf Lieferungen bestimmter Gegenstände und Dienstleistungen über einem bestimmten Schwellenwert
Greek
Κοινό σύστημα φόρου προστιθεμένης αξίας όσον αφορά την προσωρινή εφαρμογή γενικευμένου μηχανισμού αντιστροφής της επιβάρυνσης σχετικά με τις παροχές αγαθών και υπηρεσιών που υπερβαίνουν ένα ορισμένο όριο
Spanish
Sistema común del impuesto sobre el valor añadido por lo que respecta a la aplicación temporal de un mecanismo generalizado de inversión del sujeto pasivo en relación con el suministro de bienes y servicios por encima de un determinado umbral
Estonian
Ühine käibemaksusüsteem teatavat künnist ületavate kaupade ja teenuste tarnete suhtes ajutiselt kohaldatava üldise pöördmaksustamise mehhanismi osas
Finnish
Yhteinen arvonlisäverojärjestelmä tietyn kynnyksen ylittäviin tavaroiden luovutuksiin ja palvelujen suorituksiin tilapäisesti sovellettavan yleisen käännetyn verovelvollisuuden mekanismin osalta
French
Système commun de taxe sur la valeur ajoutée en ce qui concerne l'application temporaire d'un mécanisme d'autoliquidation généralisé pour les livraisons de biens et prestations de services dépassant un certain seuil
Croatian
Zajednički sustav poreza na dodanu vrijednost u pogledu privremene primjene općeg mehanizma obrnutog oporezivanja na isporuke robe i usluga iznad određenog praga
Hungarian
Közös hozzáadottértékadó-rendszer az általános fordított adózási mechanizmusnak termékek és szolgáltatások egy bizonyos határértéket meghaladó értékesítésére vonatkozó ideiglenes alkalmazása tekintetében
Italian
Sistema comune d’imposta sul valore aggiunto per quanto riguarda l'applicazione temporanea di un meccanismo generalizzato basato sull’inversione contabile per le forniture di beni e servizi al di sopra di una determinata soglia
Lithuanian
Pridėtinės vertės mokesčio bendros sistemos nuostatos dėl bendrojo atvirkštinio apmokestinimo mechanizmo laikino taikymo tiekiamoms prekėms ir teikiamoms paslaugoms, kurių vertė viršija tam tikrą ribą
Latvian
Kopējā pievienotās vērtības nodokļa sistēma attiecībā uz pagaidu vispārējās apgrieztās maksāšanas sistēmas piemērošanu saistībā ar noteiktu preču un pakalpojumu piegādēm, kam pārsniegta noteikta robežvērtība
Maltese
Sistema komuni ta' taxxa fuq il-valur miżjud fir-rigward tal-applikazzjoni temporanja ta' mekkaniżmu tar-reverse change ġeneralizzat b'rabta mal-provvista ta' prodotti u servizzi 'l fuq minn ċertu livell limitu
Dutch
Gemeenschappelijk stelsel van belasting over de toegevoegde waarde wat betreft de tijdelijke toepassing van een veralgemeende verleggingsregeling voor leveringen van goederen en diensten boven een bepaalde drempel
Polish
Wspólny system podatku od wartości dodanej w zakresie tymczasowego stosowania ogólnego mechanizmu odwrotnego obciążenia w związku z dostawami towarów i usług powyżej określonego progu
Portuguese
Sistema comum do imposto sobre o valor acrescentado no que diz respeito à aplicação temporária de um mecanismo generalizado de autoliquidação em relação ao fornecimento ou prestação de certos bens e serviços acima de um determinado limiar
Romanian
Sistemul comun al taxei pe valoarea adăugată în ceea ce privește aplicarea temporară a unui mecanism generalizat de taxare inversă în legătură cu furnizarea de bunuri și servicii care depășesc un anumit prag
Slovak
Spoločný systém dane z pridanej hodnoty, pokiaľ ide o dočasné uplatňovanie všeobecného mechanizmu prenesenia daňovej povinnosti v súvislosti s dodávaním tovaru a poskytovaním služieb presahujúcich určitú hranicu
Slovenian
Skupni sistem davka na dodano vrednost v zvezi z začasno uporabo splošnega mehanizma obrnjene davčne obveznosti za dobavo blaga in storitev nad določenim pragom
Swedish
Gemensamt system för mervärdesskatt vad gäller tillfällig tillämpning av ett allmänt förfarande för omvänd betalningsskyldighet på leveranser av varor och tjänster över ett visst tröskelvärde

Records

Official bill 2016/0406(CNS) from European Union at European Parliament. Dated 1 February 2017. Status: PLENARY_VOTE.

Timeline

1 February 2017
referral
Source: REFERRAL
1 February 2017
Introduced
Common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold
Source: CNS
11 December 2018
plenary amend
Source: PLENARY_AMEND
11 December 2018
Vote results
Source: PLENARY_VOTE_RESULTS
27 December 2018
publication official journal
Source: PUBLICATION_OFFICIAL_JOURNAL

Votes

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Versions

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Documents

143 official files

Sistema komuni ta' taxxa fuq il-valur miżjud fir-rigward tal-applikazzjoni temporanja ta' mekkaniżmu tarreverse charge ġeneralizzat b'rabta mal-provvista ta' prodotti u servizzi 'l fuq minn ċertu livell limitu *

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Sistema komuni ta' taxxa fuq il-valur miżjud fir-rigward tal-applikazzjoni temporanja ta' mekkaniżmu tarreverse charge ġeneralizzat b'rabta mal-provvista ta' prodotti u servizzi 'l fuq minn ċertu livell limitu *
TEXT_ADOPTED · MT · 13 August 2019
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Κοινό σύστημα φόρου προστιθεμένης αξίας όσον αφορά την προσωρινή εφαρμογή γενικευμένου μηχανισμού αντιστροφής της επιβάρυνσης για τις παραδόσεις αγαθών και την παροχή υπηρεσιών που υπερβαίνουν ένα ορισμένο όριο *
TEXT_ADOPTED · EL · 1 August 2019
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Κοινό σύστημα φόρου προστιθεμένης αξίας όσον αφορά την προσωρινή εφαρμογή γενικευμένου μηχανισμού αντιστροφής της επιβάρυνσης για τις παραδόσεις αγαθών και την παροχή υπηρεσιών που υπερβαίνουν ένα ορισμένο όριο *
TEXT_ADOPTED · EL · 1 August 2019
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Sistema común del impuesto sobre el valor añadido en lo que respecta a la aplicación temporal de un mecanismo de inversión del sujeto pasivo a los suministros de bienes y las prestaciones de servicios susceptibles de fraude *
TEXT_ADOPTED · ES · 24 July 2019
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Sistema común del impuesto sobre el valor añadido en lo que respecta a la aplicación temporal de un mecanismo de inversión del sujeto pasivo a los suministros de bienes y las prestaciones de servicios susceptibles de fraude *
TEXT_ADOPTED · ES · 24 July 2019
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Společný systém daně z přidané hodnoty s ohledem na dočasné uplatňování všeobecného mechanismu přenesení daňové povinnosti v souvislosti s dodáním zboží nebo poskytnutím služeb převyšujícím určitou prahovou hodnotu *
TEXT_ADOPTED · CS · 24 July 2019
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Společný systém daně z přidané hodnoty s ohledem na dočasné uplatňování všeobecného mechanismu přenesení daňové povinnosti v souvislosti s dodáním zboží nebo poskytnutím služeb převyšujícím určitou prahovou hodnotu *
TEXT_ADOPTED · CS · 24 July 2019
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Spoločný systém dane z pridanej hodnoty, pokiaľ ide o dočasné uplatňovanie všeobecného mechanizmu prenesenia daňovej povinnosti v súvislosti s dodávaním tovaru a poskytovaním služieb presahujúcich určitú hranicu *
TEXT_ADOPTED · SK · 24 July 2019
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Spoločný systém dane z pridanej hodnoty, pokiaľ ide o dočasné uplatňovanie všeobecného mechanizmu prenesenia daňovej povinnosti v súvislosti s dodávaním tovaru a poskytovaním služieb presahujúcich určitú hranicu *
TEXT_ADOPTED · SK · 24 July 2019
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Fælles merværdiafgiftssystem for så vidt angår en midlertidig anvendelse af en generel ordning for omvendt betalingspligt ved levering af varer og tjenesteydelser over en bestemt værdi *
TEXT_ADOPTED · DA · 18 July 2019
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Fælles merværdiafgiftssystem for så vidt angår en midlertidig anvendelse af en generel ordning for omvendt betalingspligt ved levering af varer og tjenesteydelser over en bestemt værdi *
TEXT_ADOPTED · DA · 18 July 2019
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Pridėtinės vertės mokesčio bendros sistemos nuostatos dėl bendrojo atvirkštinio apmokestinimo mechanizmo laikino taikymo tiekiamoms prekėms ir teikiamoms paslaugoms, kurių vertė viršija tam tikrą ribą *
TEXT_ADOPTED · LT · 17 July 2019
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Pridėtinės vertės mokesčio bendros sistemos nuostatos dėl bendrojo atvirkštinio apmokestinimo mechanizmo laikino taikymo tiekiamoms prekėms ir teikiamoms paslaugoms, kurių vertė viršija tam tikrą ribą *
TEXT_ADOPTED · LT · 17 July 2019
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Skupni sistem davka na dodano vrednost v zvezi z začasno uporabo splošnega mehanizma obrnjene davčne obveznosti za dobavo blaga in storitev nad določenim pragom *
TEXT_ADOPTED · SL · 17 July 2019
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Skupni sistem davka na dodano vrednost v zvezi z začasno uporabo splošnega mehanizma obrnjene davčne obveznosti za dobavo blaga in storitev nad določenim pragom *
TEXT_ADOPTED · SL · 17 July 2019
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Gemeenschappelijk stelsel van belasting over de toegevoegde waarde wat betreft de tijdelijke toepassing van een veralgemeende verleggingsregeling met betrekking tot de levering van goederen en diensten boven een bepaalde drempel *
TEXT_ADOPTED · NL · 17 July 2019
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Gemeenschappelijk stelsel van belasting over de toegevoegde waarde wat betreft de tijdelijke toepassing van een veralgemeende verleggingsregeling met betrekking tot de levering van goederen en diensten boven een bepaalde drempel *
TEXT_ADOPTED · NL · 17 July 2019
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Common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold *
TEXT_ADOPTED · EN · 17 July 2019
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Common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold *
TEXT_ADOPTED · EN · 17 July 2019
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Suite donnée au T8-0496/2018
ACT_FOLLOWUP · FR · 6 March 2019
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Follow up to T8-0496/2018
ACT_FOLLOWUP · EN · 6 March 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 zakresie tymczasowego stosowania ogólnego mechanizmu odwrotnego obciążenia w związku z dostawami towarów i usług powyżej określonego progu
REPORT_PLENARY · PL · 10 December 2018
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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 zakresie tymczasowego stosowania ogólnego mechanizmu odwrotnego obciążenia w związku z dostawami towarów i usług powyżej określonego progu
REPORT_PLENARY · PL · 10 December 2018
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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 zakresie tymczasowego stosowania ogólnego mechanizmu odwrotnego obciążenia w związku z dostawami towarów i usług powyżej określonego progu
REPORT_PLENARY · PL · 10 December 2018
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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 en midlertidig anvendelse af en generel ordning for omvendt betalingspligt ved levering af varer og tjenesteydelser over en bestemt værdi
REPORT_PLENARY · DA · 10 December 2018
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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 en midlertidig anvendelse af en generel ordning for omvendt betalingspligt ved levering af varer og tjenesteydelser over en bestemt værdi
REPORT_PLENARY · DA · 10 December 2018
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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 en midlertidig anvendelse af en generel ordning for omvendt betalingspligt ved levering af varer og tjenesteydelser over en bestemt værdi
REPORT_PLENARY · DA · 10 December 2018
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BETÄNKANDE om förslaget till rådets direktiv om ändring av direktiv 2006/112/EG om ett gemensamt system för mervärdesskatt vad gäller tillfällig tillämpning av ett allmänt förfarande för omvänd betalningsskyldighet på leveranser av varor och tjänster över ett visst tröskelvärde
REPORT_PLENARY · SV · 10 December 2018
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BETÄNKANDE om förslaget till rådets direktiv om ändring av direktiv 2006/112/EG om ett gemensamt system för mervärdesskatt vad gäller tillfällig tillämpning av ett allmänt förfarande för omvänd betalningsskyldighet på leveranser av varor och tjänster över ett visst tröskelvärde
REPORT_PLENARY · SV · 10 December 2018
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BETÄNKANDE om förslaget till rådets direktiv om ändring av direktiv 2006/112/EG om ett gemensamt system för mervärdesskatt vad gäller tillfällig tillämpning av ett allmänt förfarande för omvänd betalningsskyldighet på leveranser av varor och tjänster över ett visst tröskelvärde
REPORT_PLENARY · SV · 10 December 2018
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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 временното прилагане на общ механизъм за обратно начисляване за доставките на стоки и услуги на стойност над определен праг
REPORT_PLENARY · BG · 10 December 2018
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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 временното прилагане на общ механизъм за обратно начисляване за доставките на стоки и услуги на стойност над определен праг
REPORT_PLENARY · BG · 10 December 2018
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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 временното прилагане на общ механизъм за обратно начисляване за доставките на стоки и услуги на стойност над определен праг
REPORT_PLENARY · BG · 10 December 2018
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ZIŅOJUMS par priekšlikumu Padomes Direktīvai, ar ko attiecībā uz pagaidu vispārējas apgrieztās maksāšanas sistēmas piemērošanu saistībā ar noteiktu preču un pakalpojumu piegādēm, kam pārsniegta noteikta robežvērtība, groza Direktīvu 2006/112/EK par kopējo pievienotās vērtības nodokļa sistēmu
REPORT_PLENARY · LV · 10 December 2018
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ZIŅOJUMS par priekšlikumu Padomes Direktīvai, ar ko attiecībā uz pagaidu vispārējas apgrieztās maksāšanas sistēmas piemērošanu saistībā ar noteiktu preču un pakalpojumu piegādēm, kam pārsniegta noteikta robežvērtība, groza Direktīvu 2006/112/EK par kopējo pievienotās vērtības nodokļa sistēmu
REPORT_PLENARY · LV · 10 December 2018
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ZIŅOJUMS par priekšlikumu Padomes Direktīvai, ar ko attiecībā uz pagaidu vispārējas apgrieztās maksāšanas sistēmas piemērošanu saistībā ar noteiktu preču un pakalpojumu piegādēm, kam pārsniegta noteikta robežvērtība, groza Direktīvu 2006/112/EK par kopējo pievienotās vērtības nodokļa sistēmu
REPORT_PLENARY · LV · 10 December 2018
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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 în ceea ce privește aplicarea temporară a unui mecanism generalizat de taxare inversă în legătură cu livrarea de bunuri și prestarea de servicii care depășesc un anumit prag
REPORT_PLENARY · RO · 10 December 2018
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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 în ceea ce privește aplicarea temporară a unui mecanism generalizat de taxare inversă în legătură cu livrarea de bunuri și prestarea de servicii care depășesc un anumit prag
REPORT_PLENARY · RO · 10 December 2018
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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 în ceea ce privește aplicarea temporară a unui mecanism generalizat de taxare inversă în legătură cu livrarea de bunuri și prestarea de servicii care depășesc un anumit prag
REPORT_PLENARY · RO · 10 December 2018
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Änderung der Richtlinie 2006/112/EG über das gemeinsame Mehrwertsteuersystem im Hinblick auf die befristete generelle Umkehrung der Steuerschuldnerschaft auf Lieferungen bestimmter Gegenstände und Dienstleistungen über einem bestimmten Schwellenwert
REPORT_PLENARY · DE · 10 December 2018
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Änderung der Richtlinie 2006/112/EG über das gemeinsame Mehrwertsteuersystem im Hinblick auf die befristete generelle Umkehrung der Steuerschuldnerschaft auf Lieferungen bestimmter Gegenstände und Dienstleistungen über einem bestimmten Schwellenwert
REPORT_PLENARY · DE · 10 December 2018
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BERICHT über den Vorschlag für eine Richtlinie des Rates zur Änderung der Richtlinie 2006/112/EG über das gemeinsame Mehrwertsteuersystem im Hinblick auf die befristete generelle Umkehrung der Steuerschuldnerschaft auf Lieferungen bestimmter Gegenstände und Dienstleistungen über einem bestimmten Schwellenwert
REPORT_PLENARY · DE · 10 December 2018
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RAPORT ettepaneku kohta võtta vastu nõukogu direktiiv, millega muudetakse direktiivi 2006/112/EÜ (mis käsitleb ühist käibemaksusüsteemi) teatavat künnist ületava kaupade tarnimise ja teenuste osutamise suhtes ajutiselt kohaldatava üldise pöördmaksustamise mehhanismi osas
REPORT_PLENARY · ET · 10 December 2018
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RAPORT ettepaneku kohta võtta vastu nõukogu direktiiv, millega muudetakse direktiivi 2006/112/EÜ (mis käsitleb ühist käibemaksusüsteemi) teatavat künnist ületava kaupade tarnimise ja teenuste osutamise suhtes ajutiselt kohaldatava üldise pöördmaksustamise mehhanismi osas
REPORT_PLENARY · ET · 10 December 2018
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RAPORT ettepaneku kohta võtta vastu nõukogu direktiiv, millega muudetakse direktiivi 2006/112/EÜ (mis käsitleb ühist käibemaksusüsteemi) teatavat künnist ületava kaupade tarnimise ja teenuste osutamise suhtes ajutiselt kohaldatava üldise pöördmaksustamise mehhanismi osas
REPORT_PLENARY · ET · 10 December 2018
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IZVJEŠĆE o Prijedlogu direktive Vijeća o izmjeni Direktive 2006/112/EZ o zajedničkom sustavu poreza na dodanu vrijednost u pogledu privremene primjene općeg mehanizma obrnutog oporezivanja na isporuke robe i usluga iznad određenog praga
REPORT_PLENARY · HR · 9 December 2018
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IZVJEŠĆE o Prijedlogu direktive Vijeća o izmjeni Direktive 2006/112/EZ o zajedničkom sustavu poreza na dodanu vrijednost u pogledu privremene primjene općeg mehanizma obrnutog oporezivanja na isporuke robe i usluga iznad određenog praga
REPORT_PLENARY · HR · 9 December 2018
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IZVJEŠĆE o Prijedlogu direktive Vijeća o izmjeni Direktive 2006/112/EZ o zajedničkom sustavu poreza na dodanu vrijednost u pogledu privremene primjene općeg mehanizma obrnutog oporezivanja na isporuke robe i usluga iznad određenog praga
REPORT_PLENARY · HR · 9 December 2018
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για την τροποποίηση της οδηγίας 2006/112/ΕΚ σχετικά με το κοινό σύστημα φόρου προστιθέμενης αξίας όσον αφορά την προσωρινή εφαρμογή γενικευμένου μηχανισμού αντιστροφής της επιβάρυνσης για τις παραδόσεις αγαθών και την παροχή υπηρεσιών που υπερβαίνουν ένα ορισμένο όριο
REPORT_PLENARY · EL · 7 December 2018
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για την τροποποίηση της οδηγίας 2006/112/ΕΚ σχετικά με το κοινό σύστημα φόρου προστιθέμενης αξίας όσον αφορά την προσωρινή εφαρμογή γενικευμένου μηχανισμού αντιστροφής της επιβάρυνσης για τις παραδόσεις αγαθών και την παροχή υπηρεσιών που υπερβαίνουν ένα ορισμένο όριο
REPORT_PLENARY · EL · 7 December 2018
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Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2016%2F0406(CNS)
Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2016-0406
eu · 2016-0406 · source updated 27 December 2018