Harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States

votedEuropean Union· European Parliament· EN

Introduced

26 October 2017

Last action

7 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
Хармонизиране и опростяване на някои правила от системата на данъка върху добавената стойност и въвеждането на окончателната система за данъчно облагане на търговията между държавите членки
Czech
Harmonizace a zjednodušení některých pravidel v daňovém systému DPH a zavedení definitivního systému pro zdanění obchodu mezi členskými státy
Danish
Harmonisering og forenkling af visse regler i det fælles merværdiafgiftssystem og indførelse af det endelige system for beskatning af samhandelen mellem medlemsstaterne
German
Harmonisierung und Vereinfachung bestimmter Regelungen des Mehrwertsteuersystems und Einführung des endgültigen Systems der Besteuerung des Handels zwischen Mitgliedstaaten
Greek
Εναρμόνιση και απλούστευση ορισμένων κανόνων στο σύστημα φόρου προστιθέμενης αξίας και εισαγωγή του οριστικού καθεστώτος φορολόγησης των συναλλαγών μεταξύ κρατών μελών
Spanish
Armonización y simplificación de determinadas normas del régimen del impuesto sobre el valor añadido e introducción del régimen definitivo de tributación de los intercambios entre los Estados miembros
Estonian
Käibemaksusüsteemi teatavate eeskirjade ühtlustamine ja lihtsustamine ning liikmesriikidevahelise kaubanduse maksustamise lõpliku süsteemi kasutuselevõtmine
Finnish
Arvonlisäverojärjestelmän tiettyjen sääntöjen yhdenmukaistaminen ja yksinkertaistaminen sekä lopullisen järjestelmän käyttöön ottaminen jäsenvaltioiden välisen kaupan verotusta varten
French
Harmoniser et simplifier certaines règles dans le système de taxe sur la valeur ajoutée et instaurer le système définitif de taxation des échanges entre les États membres
Croatian
Usklađivanje i pojednostavljenje određenih pravila u sustavu poreza na dodanu vrijednost te uvođenje konačnog sustava oporezivanja trgovine među državama članicama
Hungarian
A hozzáadottértékadó-rendszer egyes szabályainak összehangolása és egyszerűsítése, valamint a tagállamok közötti kereskedelem adóztatásának végleges rendszerének bevezetése
Italian
Armonizzazione e semplificazione di determinate norme nel sistema d'imposta sul valore aggiunto e introduzione del sistema definitivo di imposizione degli scambi tra Stati membri
Lithuanian
Pridėtinės vertės mokesčio sistemos taisyklių suderinimas ir supaprastinimas ir valstybių narių tarpusavio prekybos apmokestinimo galutinės sistemos nustatymas
Latvian
Pievienotās vērtības nodokļa sistēmas atsevišķu noteikumu saskaņošana un vienkāršošana un galīgās nodokļa uzlikšanas sistēmas ieviešana tirdzniecībā starp dalībvalstīm
Maltese
L-armonizzazzjoni u s-simplifikazzjoni ta' ċerti regoli tas-sistema tat-taxxa fuq il-valur miżjud u l-introduzzjoni tas-sistema definittiva għat-tassazzjoni tal-kummerċ bejn l-Istati Membri
Dutch
Harmonisering en vereenvoudiging van bepaalde regels in het btw-stelsel en invoering van het definitieve stelsel voor de belastingheffing in het handelsverkeer tussen de lidstaten.
Polish
Harmonizacja i uproszczenie niektórych przepisów w systemie podatku od wartości dodanej oraz wprowadzenie docelowego systemu opodatkowania handlu między państwami członkowskimi
Portuguese
Harmonização e simplificação de certas regras do sistema do imposto sobre o valor acrescentado e introdução de um sistema definitivo de tributação do comércio entre Estados-Membros
Romanian
Armonizarea și simplificarea anumitor norme din sistemul taxei pe valoare adăugată și introducerea sistemului definitiv de impozitare a schimburilor comerciale dintre statele membre
Slovak
Harmonizácia a zjednodušenie určitých pravidiel v systéme dane z pridanej hodnoty a zavedenie konečného systému zdaňovania obchodu medzi členskými štátmi
Slovenian
Harmonizacija in poenostavitev nekaterih pravil v sistemu davka na dodano vrednost in uvedba dokončnega sistema za obdavčevanje trgovine med državami članicami
Swedish
Harmonisering och förenkling av vissa regler i mervärdesskattesystemet och om införande av ett slutgiltigt system för beskattning av handel mellan medlemsstaterna

Records

Official bill 2017/0251(CNS) from European Union at European Parliament. Dated 26 October 2017. Status: PLENARY_VOTE.

Timeline

26 October 2017
referral
Source: REFERRAL
26 October 2017
Introduced
Harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States
Source: CNS
3 October 2018
plenary decision
Source: PLENARY_DECISION
3 October 2018
Vote results
Source: PLENARY_VOTE_RESULTS
7 December 2018
publication official journal
Source: PUBLICATION_OFFICIAL_JOURNAL

Votes

No vote records are attached yet.

Versions

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Documents

143 official files

RAPPORT dwar il-proposta għal direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE fir-rigward tal-armonizzazzjoni u s-simplifikazzjoni ta' ċerti regoli tas-sistema tat-taxxa fuq il-valur miżjud u li tintroduċi s-sistema definittiva għat-tassazzjoni tal-kummerċ bejn l-Istati Membri

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RAPPORT dwar il-proposta għal direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE fir-rigward tal-armonizzazzjoni u s-simplifikazzjoni ta' ċerti regoli tas-sistema tat-taxxa fuq il-valur miżjud u li tintroduċi s-sistema definittiva għat-tassazzjoni tal-kummerċ bejn l-Istati Membri
REPORT_PLENARY · MT · 19 September 2018
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SPRÁVA o návrhu smernice Rady, ktorou sa mení smernica 2006/112/ES, pokiaľ ide o harmonizáciu a zjednodušenie určitých pravidiel v systéme dane z pridanej hodnoty, a ktorou sa zavádza konečný systém zdaňovania obchodu medzi členskými štátmi
REPORT_PLENARY · SK · 19 September 2018
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SPRÁVA o návrhu smernice Rady, ktorou sa mení smernica 2006/112/ES, pokiaľ ide o harmonizáciu a zjednodušenie určitých pravidiel v systéme dane z pridanej hodnoty, a ktorou sa zavádza konečný systém zdaňovania obchodu medzi členskými štátmi
REPORT_PLENARY · SK · 19 September 2018
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SPRÁVA o návrhu smernice Rady, ktorou sa mení smernica 2006/112/ES, pokiaľ ide o harmonizáciu a zjednodušenie určitých pravidiel v systéme dane z pridanej hodnoty, a ktorou sa zavádza konečný systém zdaňovania obchodu medzi členskými štátmi
REPORT_PLENARY · SK · 19 September 2018
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VERSLAG over het voorstel voor een richtlijn van de Raad tot wijziging van Richtlijn 2006/112/EG wat betreft harmonisering en vereenvoudiging van bepaalde regels in het btw-stelsel en tot invoering van het definitieve stelsel voor de belastingheffing in het handelsverkeer tussen de lidstaten
REPORT_PLENARY · NL · 19 September 2018
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VERSLAG over het voorstel voor een richtlijn van de Raad tot wijziging van Richtlijn 2006/112/EG wat betreft harmonisering en vereenvoudiging van bepaalde regels in het btw-stelsel en tot invoering van het definitieve stelsel voor de belastingheffing in het handelsverkeer tussen de lidstaten
REPORT_PLENARY · NL · 19 September 2018
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VERSLAG over het voorstel voor een richtlijn van de Raad tot wijziging van Richtlijn 2006/112/EG wat betreft harmonisering en vereenvoudiging van bepaalde regels in het btw-stelsel en tot invoering van het definitieve stelsel voor de belastingheffing in het handelsverkeer tussen de lidstaten
REPORT_PLENARY · NL · 19 September 2018
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IZVJEŠĆE o Prijedlogu direktive Vijeća o izmjeni Direktive 2006/112/EZ u pogledu usklađivanja i pojednostavnjenja određenih pravila sustava poreza na dodanu vrijednost i uvođenja konačnog sustava za oporezivanje trgovine među državama članicama
REPORT_PLENARY · HR · 19 September 2018
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IZVJEŠĆE o Prijedlogu direktive Vijeća o izmjeni Direktive 2006/112/EZ u pogledu usklađivanja i pojednostavnjenja određenih pravila sustava poreza na dodanu vrijednost i uvođenja konačnog sustava za oporezivanje trgovine među državama članicama
REPORT_PLENARY · HR · 19 September 2018
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IZVJEŠĆE o Prijedlogu direktive Vijeća o izmjeni Direktive 2006/112/EZ u pogledu usklađivanja i pojednostavnjenja određenih pravila sustava poreza na dodanu vrijednost i uvođenja konačnog sustava za oporezivanje trgovine među državama članicama
REPORT_PLENARY · HR · 19 September 2018
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INFORME sobre la propuesta de Directiva del Consejo por la que se modifica la Directiva 2006/112/CE en lo que se refiere a la armonización y la simplificación de determinadas normas del régimen del impuesto sobre el valor añadido y se introduce el régimen definitivo de tributación de los intercambios entre los Estados miembros
REPORT_PLENARY · ES · 19 September 2018
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INFORME sobre la propuesta de Directiva del Consejo por la que se modifica la Directiva 2006/112/CE en lo que se refiere a la armonización y la simplificación de determinadas normas del régimen del impuesto sobre el valor añadido y se introduce el régimen definitivo de tributación de los intercambios entre los Estados miembros
REPORT_PLENARY · ES · 19 September 2018
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INFORME sobre la propuesta de Directiva del Consejo por la que se modifica la Directiva 2006/112/CE en lo que se refiere a la armonización y la simplificación de determinadas normas del régimen del impuesto sobre el valor añadido y se introduce el régimen definitivo de tributación de los intercambios entre los Estados miembros
REPORT_PLENARY · ES · 19 September 2018
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JELENTÉS a 2006/112/EK irányelvnek a hozzáadottértékadó-rendszer egyes szabályainak harmonizálása és egyszerűsítése tekintetében történő módosításáról, valamint a tagállamok közötti kereskedelem adóztatására vonatkozó végleges rendszer bevezetéséről szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 19 September 2018
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JELENTÉS a 2006/112/EK irányelvnek a hozzáadottértékadó-rendszer egyes szabályainak harmonizálása és egyszerűsítése tekintetében történő módosításáról, valamint a tagállamok közötti kereskedelem adóztatására vonatkozó végleges rendszer bevezetéséről szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 19 September 2018
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JELENTÉS a 2006/112/EK irányelvnek a hozzáadottértékadó-rendszer egyes szabályainak harmonizálása és egyszerűsítése tekintetében történő módosításáról, valamint a tagállamok közötti kereskedelem adóztatására vonatkozó végleges rendszer bevezetéséről szóló tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 19 September 2018
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POROČILO o predlogu direktive Sveta o spremembi Direktive 2006/112/ES glede harmonizacije in poenostavitve nekaterih pravil v okviru sistema davka na dodano vrednost ter uvedbe dokončnega sistema za obdavčevanje trgovine med državami članicami
REPORT_PLENARY · SL · 19 September 2018
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POROČILO o predlogu direktive Sveta o spremembi Direktive 2006/112/ES glede harmonizacije in poenostavitve nekaterih pravil v okviru sistema davka na dodano vrednost ter uvedbe dokončnega sistema za obdavčevanje trgovine med državami članicami
REPORT_PLENARY · SL · 19 September 2018
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POROČILO o predlogu direktive Sveta o spremembi Direktive 2006/112/ES glede harmonizacije in poenostavitve nekaterih pravil v okviru sistema davka na dodano vrednost ter uvedbe dokončnega sistema za obdavčevanje trgovine med državami članicami
REPORT_PLENARY · SL · 19 September 2018
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BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 2006/112/EF for så vidt angår harmonisering og forenkling af visse regler i det fælles merværdiafgiftssystem og om indførelse af det endelige system for beskatning af samhandelen mellem medlemsstaterne
REPORT_PLENARY · DA · 19 September 2018
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BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 2006/112/EF for så vidt angår harmonisering og forenkling af visse regler i det fælles merværdiafgiftssystem og om indførelse af det endelige system for beskatning af samhandelen mellem medlemsstaterne
REPORT_PLENARY · DA · 19 September 2018
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BETÆNKNING om forslag til Rådets direktiv om ændring af direktiv 2006/112/EF for så vidt angår harmonisering og forenkling af visse regler i det fælles merværdiafgiftssystem og om indførelse af det endelige system for beskatning af samhandelen mellem medlemsstaterne
REPORT_PLENARY · DA · 19 September 2018
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RELATÓRIO sobre a proposta de diretiva do Conselho que altera a Diretiva 2006/112/CE no que diz respeito à harmonização e simplificação de determinadas regras no sistema do imposto sobre o valor acrescentado e que estabelece o regime definitivo de tributação das trocas comerciais entre Estados-Membros
REPORT_PLENARY · PT · 19 September 2018
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RELATÓRIO sobre a proposta de diretiva do Conselho que altera a Diretiva 2006/112/CE no que diz respeito à harmonização e simplificação de determinadas regras no sistema do imposto sobre o valor acrescentado e que estabelece o regime definitivo de tributação das trocas comerciais entre Estados-Membros
REPORT_PLENARY · PT · 19 September 2018
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RELATÓRIO sobre a proposta de diretiva do Conselho que altera a Diretiva 2006/112/CE no que diz respeito à harmonização e simplificação de determinadas regras no sistema do imposto sobre o valor acrescentado e que estabelece o regime definitivo de tributação das trocas comerciais entre Estados-Membros
REPORT_PLENARY · PT · 19 September 2018
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi direktiivin 2006/112/EY muuttamisesta arvonlisäverojärjestelmän tiettyjen sääntöjen yhdenmukaistamiseksi ja yksinkertaistamiseksi sekä lopullisen järjestelmän käyttöön ottamiseksi jäsenvaltioiden välisen kaupan verotusta varten
REPORT_PLENARY · FI · 19 September 2018
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi direktiivin 2006/112/EY muuttamisesta arvonlisäverojärjestelmän tiettyjen sääntöjen yhdenmukaistamiseksi ja yksinkertaistamiseksi sekä lopullisen järjestelmän käyttöön ottamiseksi jäsenvaltioiden välisen kaupan verotusta varten
REPORT_PLENARY · FI · 19 September 2018
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MIETINTÖ ehdotuksesta neuvoston direktiiviksi direktiivin 2006/112/EY muuttamisesta arvonlisäverojärjestelmän tiettyjen sääntöjen yhdenmukaistamiseksi ja yksinkertaistamiseksi sekä lopullisen järjestelmän käyttöön ottamiseksi jäsenvaltioiden välisen kaupan verotusta varten
REPORT_PLENARY · FI · 19 September 2018
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 2006/112/ES, pokud jde o harmonizaci a zjednodušení určitých pravidel v systému daně z přidané hodnoty, a která zavádí konečný systém zdanění obchodu mezi členskými státy
REPORT_PLENARY · CS · 19 September 2018
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 2006/112/ES, pokud jde o harmonizaci a zjednodušení určitých pravidel v systému daně z přidané hodnoty, a která zavádí konečný systém zdanění obchodu mezi členskými státy
REPORT_PLENARY · CS · 19 September 2018
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ZPRÁVA o návrhu směrnice Rady, kterou se mění směrnice 2006/112/ES, pokud jde o harmonizaci a zjednodušení určitých pravidel v systému daně z přidané hodnoty, a která zavádí konečný systém zdanění obchodu mezi členskými státy
REPORT_PLENARY · CS · 19 September 2018
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko Direktīvu 2006/112/EK groza attiecībā uz pievienotās vērtības nodokļa sistēmas atsevišķu noteikumu saskaņošanu un vienkāršošanu un galīgās nodokļa uzlikšanas sistēmas ieviešanu tirdzniecībā starp dalībvalstīm
REPORT_PLENARY · LV · 19 September 2018
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko Direktīvu 2006/112/EK groza attiecībā uz pievienotās vērtības nodokļa sistēmas atsevišķu noteikumu saskaņošanu un vienkāršošanu un galīgās nodokļa uzlikšanas sistēmas ieviešanu tirdzniecībā starp dalībvalstīm
REPORT_PLENARY · LV · 19 September 2018
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko Direktīvu 2006/112/EK groza attiecībā uz pievienotās vērtības nodokļa sistēmas atsevišķu noteikumu saskaņošanu un vienkāršošanu un galīgās nodokļa uzlikšanas sistēmas ieviešanu tirdzniecībā starp dalībvalstīm
REPORT_PLENARY · LV · 19 September 2018
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RELAZIONE sulla proposta di direttiva del Consiglio che modifica la direttiva 2006/112/CE per quanto concerne l'armonizzazione e la semplificazione di determinate norme nel sistema d'imposta sul valore aggiunto e l'introduzione del sistema definitivo di imposizione degli scambi tra Stati membri
REPORT_PLENARY · IT · 19 September 2018
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RELAZIONE sulla proposta di direttiva del Consiglio che modifica la direttiva 2006/112/CE per quanto concerne l'armonizzazione e la semplificazione di determinate norme nel sistema d'imposta sul valore aggiunto e l'introduzione del sistema definitivo di imposizione degli scambi tra Stati membri
REPORT_PLENARY · IT · 19 September 2018
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RELAZIONE sulla proposta di direttiva del Consiglio che modifica la direttiva 2006/112/CE per quanto concerne l'armonizzazione e la semplificazione di determinate norme nel sistema d'imposta sul valore aggiunto e l'introduzione del sistema definitivo di imposizione degli scambi tra Stati membri
REPORT_PLENARY · IT · 19 September 2018
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RAPPORT sur la proposition de directive du Conseil modifiant la directive 2006/112/CE en ce qui concerne l’harmonisation et la simplification de certaines règles dans le système de taxe sur la valeur ajoutée et instaurant le système définitif de taxation des échanges entre les États membres
REPORT_PLENARY · FR · 19 September 2018
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RAPPORT sur la proposition de directive du Conseil modifiant la directive 2006/112/CE en ce qui concerne l’harmonisation et la simplification de certaines règles dans le système de taxe sur la valeur ajoutée et instaurant le système définitif de taxation des échanges entre les États membres
REPORT_PLENARY · FR · 19 September 2018
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RAPPORT sur la proposition de directive du Conseil modifiant la directive 2006/112/CE en ce qui concerne l’harmonisation et la simplification de certaines règles dans le système de taxe sur la valeur ajoutée et instaurant le système définitif de taxation des échanges entre les États membres
REPORT_PLENARY · FR · 19 September 2018
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REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States
REPORT_PLENARY · EN · 19 September 2018
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REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States
REPORT_PLENARY · EN · 19 September 2018
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REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States
REPORT_PLENARY · EN · 19 September 2018
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Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2017%2F0251(CNS)
Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2017-0251
eu · 2017-0251 · source updated 7 December 2018