Common system of value added tax, with regard to the obligation to respect a minimum standard rate

votedEuropean Union· European Parliament· EN

Introduced

18 January 2018

Last action

27 June 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 на данъка върху добавената стойност по отношение на задължението за спазване на минимален размер на данъчната ставка
Czech
Společný systém daně z přidané hodnoty, pokud jde o povinnost dodržovat minimální základní sazbu
Danish
Det fælles merværdiafgiftssystem for så vidt angår forpligtelsen til at overholde et minimumsniveau for normalsatsen
German
Gemeinsames Mehrwertsteuersystem in Bezug auf die Verpflichtung, einen Mindestnormalsatz einzuhalten
Greek
Κοινό σύστημα φόρου προστιθέμενης αξίας, όσον αφορά την υποχρεωτική εφαρμογή κατώτατου κανονικού συντελεστή
Spanish
Sistema común del impuesto sobre el valor añadido, en lo que se refiere a la obligación de respetar un tipo normal mínimo
Estonian
Ühine käibemaksusüsteem ja minimaalse hariliku maksumäära järgimise kohustus
Finnish
Yhteinen arvonlisäverojärjestelmä yleisen verokannan vähimmäistason noudattamista koskevan velvoitteen osalta
French
Système commun de taxe sur la valeur ajoutée en ce qui concerne l’obligation de respecter un taux normal minimal
Croatian
Zajednički sustav poreza na dodanu vrijednost u pogledu obveze poštovanja odredbe o najnižoj standardnoj stopi
Hungarian
A közös hozzáadottértékadó-rendszer a minimális általános adómérték tiszteletben tartására vonatkozó kötelezettség tekintetében
Italian
Sistema comune di imposta sul valore aggiunto, in relazione all’obbligo di rispettare un’aliquota normale minima
Lithuanian
Pridėtinės vertės mokesčio bendros sistemos nuostatos dėl prievolės taikyti minimalų standartinį tarifą
Latvian
Kopējā pievienotās vērtības nodokļa sistēma attiecībā uz minimālās pamatlikmes ievērošanas pienākumu
Maltese
Is-sistema komuni ta’ taxxa fuq il-valur miżjud, fir-rigward tal-obbligu li tiġi rispettata rata standard minima
Dutch
Gemeenschappelijk stelsel van belasting over de toegevoegde waarde wat betreft de verplichting tot inachtneming van een ondergrens voor het normale tarief
Polish
Wspólny system podatku od wartości dodanej w zakresie okresu obowiązywania minimalnej stawki podstawowej
Portuguese
Sistema comum do imposto sobre o valor acrescentado no que se refere à obrigação de respeitar uma taxa normal mínima
Romanian
Sistemul comun al taxei pe valoarea adăugată, în ceea ce privește obligația de respectare a cotei standard minime
Slovak
Spoločný systém dane z pridanej hodnoty, pokiaľ ide o povinnosť uplatňovať minimálnu štandardnú sadzbu
Slovenian
Skupni sistem davka na dodano vrednost v zvezi z obveznostjo spoštovanja najnižje splošne stopnje
Swedish
Gemensamt system för mervärdesskatt vad gäller skyldigheten att efterleva den lägsta normalskattesatsen

Records

Official bill 2017/0349(CNS) from European Union at European Parliament. Dated 18 January 2018. Status: PLENARY_VOTE.

Timeline

18 January 2018
Introduced
Common system of value added tax, with regard to the obligation to respect a minimum standard rate
Source: CNS
18 January 2018
referral
Source: REFERRAL
19 April 2018
Vote results
Source: PLENARY_VOTE_RESULTS
19 April 2018
plenary decision
Source: PLENARY_DECISION
27 June 2018
publication official journal
Source: PUBLICATION_OFFICIAL_JOURNAL

Votes

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Documents

138 official files

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 задължението за спазване на минимален размер на данъчната ставка

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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 задължението за спазване на минимален размер на данъчната ставка
REPORT_PLENARY · BG · 23 April 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 задължението за спазване на минимален размер на данъчната ставка
REPORT_PLENARY · BG · 23 April 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 in Bezug auf die Verpflichtung, einen Mindestnormalsatz einzuhalten
REPORT_PLENARY · DE · 23 April 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 in Bezug auf die Verpflichtung, einen Mindestnormalsatz einzuhalten
REPORT_PLENARY · DE · 23 April 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 in Bezug auf die Verpflichtung, einen Mindestnormalsatz einzuhalten
REPORT_PLENARY · DE · 23 April 2018
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RAPORT ettepaneku kohta võtta vastu nõukogu direktiiv, millega muudetakse direktiivi 2006/112/EÜ (mis käsitleb ühist käibemaksusüsteemi) hariliku maksumaksumäära järgimise kohustuse osas
REPORT_PLENARY · ET · 23 April 2018
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RAPORT ettepaneku kohta võtta vastu nõukogu direktiiv, millega muudetakse direktiivi 2006/112/EÜ (mis käsitleb ühist käibemaksusüsteemi) hariliku maksumaksumäära järgimise kohustuse osas
REPORT_PLENARY · ET · 23 April 2018
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RAPORT ettepaneku kohta võtta vastu nõukogu direktiiv, millega muudetakse direktiivi 2006/112/EÜ (mis käsitleb ühist käibemaksusüsteemi) hariliku maksumaksumäära järgimise kohustuse osas
REPORT_PLENARY · ET · 23 April 2018
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RELATÓRIO sobre a proposta de diretiva do Conselho que altera a Diretiva 2006/112/CE relativa ao sistema comum do imposto sobre o valor acrescentado, no que se refere à obrigação de respeitar uma taxa normal mínima
REPORT_PLENARY · PT · 23 April 2018
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RELATÓRIO sobre a proposta de diretiva do Conselho que altera a Diretiva 2006/112/CE relativa ao sistema comum do imposto sobre o valor acrescentado, no que se refere à obrigação de respeitar uma taxa normal mínima
REPORT_PLENARY · PT · 23 April 2018
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RELATÓRIO sobre a proposta de diretiva do Conselho que altera a Diretiva 2006/112/CE relativa ao sistema comum do imposto sobre o valor acrescentado, no que se refere à obrigação de respeitar uma taxa normal mínima
REPORT_PLENARY · PT · 23 April 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 skyldigheten att efterleva den lägsta normalskattesatsen
REPORT_PLENARY · SV · 23 April 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 skyldigheten att efterleva den lägsta normalskattesatsen
REPORT_PLENARY · SV · 23 April 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 skyldigheten att efterleva den lägsta normalskattesatsen
REPORT_PLENARY · SV · 23 April 2018
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για την τροποποίηση της οδηγίας 2006/112/ΕΚ που αφορά το κοινό σύστημα φόρου προστιθέμενης αξίας, σε σχέση με την υποχρεωτική εφαρμογή κατώτατου κανονικού συντελεστή
REPORT_PLENARY · EL · 4 April 2018
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για την τροποποίηση της οδηγίας 2006/112/ΕΚ που αφορά το κοινό σύστημα φόρου προστιθέμενης αξίας, σε σχέση με την υποχρεωτική εφαρμογή κατώτατου κανονικού συντελεστή
REPORT_PLENARY · EL · 4 April 2018
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Συμβουλίου για την τροποποίηση της οδηγίας 2006/112/ΕΚ που αφορά το κοινό σύστημα φόρου προστιθέμενης αξίας, σε σχέση με την υποχρεωτική εφαρμογή κατώτατου κανονικού συντελεστή
REPORT_PLENARY · EL · 4 April 2018
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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 se refiere a la obligación de respetar un tipo normal mínimo
REPORT_PLENARY · ES · 4 April 2018
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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 se refiere a la obligación de respetar un tipo normal mínimo
REPORT_PLENARY · ES · 4 April 2018
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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 se refiere a la obligación de respetar un tipo normal mínimo
REPORT_PLENARY · ES · 4 April 2018
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko attiecībā uz minimālās pamatlikmes ievērošanas pienākumu groza Direktīvu 2006/112/EK par kopējo pievienotās vērtības nodokļa sistēmu
REPORT_PLENARY · LV · 4 April 2018
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko attiecībā uz minimālās pamatlikmes ievērošanas pienākumu groza Direktīvu 2006/112/EK par kopējo pievienotās vērtības nodokļa sistēmu
REPORT_PLENARY · LV · 4 April 2018
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ZIŅOJUMS par priekšlikumu Padomes direktīvai, ar ko attiecībā uz minimālās pamatlikmes ievērošanas pienākumu groza Direktīvu 2006/112/EK par kopējo pievienotās vērtības nodokļa sistēmu
REPORT_PLENARY · LV · 4 April 2018
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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-obbligu li tiġi rispettata rata standard minima
REPORT_PLENARY · MT · 4 April 2018
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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-obbligu li tiġi rispettata rata standard minima
REPORT_PLENARY · MT · 4 April 2018
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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-obbligu li tiġi rispettata rata standard minima
REPORT_PLENARY · MT · 4 April 2018
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos, kuria iš dalies keičiamos Direktyvos 2006/112/EB dėl pridėtinės vertės mokesčio bendros sistemos nuostatos dėl prievolės taikyti minimalų standartinį tarifą
REPORT_PLENARY · LT · 4 April 2018
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos, kuria iš dalies keičiamos Direktyvos 2006/112/EB dėl pridėtinės vertės mokesčio bendros sistemos nuostatos dėl prievolės taikyti minimalų standartinį tarifą
REPORT_PLENARY · LT · 4 April 2018
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PRANEŠIMAS dėl pasiūlymo dėl Tarybos direktyvos, kuria iš dalies keičiamos Direktyvos 2006/112/EB dėl pridėtinės vertės mokesčio bendros sistemos nuostatos dėl prievolės taikyti minimalų standartinį tarifą
REPORT_PLENARY · LT · 4 April 2018
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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 l’obligation de respecter un taux normal minimal
REPORT_PLENARY · FR · 4 April 2018
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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 l’obligation de respecter un taux normal minimal
REPORT_PLENARY · FR · 4 April 2018
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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 l’obligation de respecter un taux normal minimal
REPORT_PLENARY · FR · 4 April 2018
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RELAZIONE sulla proposta di direttiva del Consiglio che modifica la direttiva 2006/112/CE relativa al sistema comune di imposta sul valore aggiunto, in relazione all'obbligo di rispettare un'aliquota normale minima
REPORT_PLENARY · IT · 4 April 2018
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RELAZIONE sulla proposta di direttiva del Consiglio che modifica la direttiva 2006/112/CE relativa al sistema comune di imposta sul valore aggiunto, in relazione all'obbligo di rispettare un'aliquota normale minima
REPORT_PLENARY · IT · 4 April 2018
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RELAZIONE sulla proposta di direttiva del Consiglio che modifica la direttiva 2006/112/CE relativa al sistema comune di imposta sul valore aggiunto, in relazione all'obbligo di rispettare un'aliquota normale minima
REPORT_PLENARY · IT · 4 April 2018
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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, with regard to the obligation to respect a minimum standard rate
REPORT_PLENARY · EN · 4 April 2018
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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, with regard to the obligation to respect a minimum standard rate
REPORT_PLENARY · EN · 4 April 2018
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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, with regard to the obligation to respect a minimum standard rate
REPORT_PLENARY · EN · 4 April 2018
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Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2017%2F0349(CNS)
Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2017-0349
eu · 2017-0349 · source updated 27 June 2018