European Union · Bill · CNS
2018/0006(CNS)
Common system of value added tax as regards the special scheme for small enterprises
Introduced
8 February 2018
Last action
2 March 2020 · publication official journal
Status
PLENARY_VOTE
Sponsors
—
Subjects
Discovery layer
Source updated
2 March 2020
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 специалния режим за малки предприятия
Czech
Společný systém daně z přidané hodnoty, pokud jde o zvláštní režim pro malé podniky
Danish
Det fælles merværdiafgiftssystem for så vidt angår særordningen for små virksomheder
German
Gemeinsames Mehrwertsteuersystem in Bezug auf die Sonderregelung für Kleinunternehmen
Greek
Κοινό σύστημα φόρου προστιθέμενης αξίας όσον αφορά το ειδικό καθεστώς για τις μικρές επιχειρήσεις
Spanish
Sistema común del impuesto sobre el valor añadido en lo que respecta al régimen especial de las pequeñas empresas
Estonian
Ühine käibemaksusüsteem ja väikeettevõtjate suhtes kohaldatav erikord
Finnish
Yhteinen arvonlisäverojärjestelmä pienyritysten erityisjärjestelmän osalta
French
Système commun de taxe sur la valeur ajoutée en ce qui concerne le régime particulier des petites entreprises
Croatian
Zajednički sustav poreza na dodanu vrijednost u pogledu posebne odredbe za mala poduzeća
Hungarian
Közös hozzáadottértékadó-rendszer a kisvállalkozásokra vonatkozó különös szabályozás tekintetében
Italian
Sistema comune di imposta sul valore aggiunto per quanto riguarda il regime speciale per le piccole imprese
Lithuanian
Pridėtinės vertės mokesčio bendros sistemos nuostatos, susijusios su specialia mažosioms įmonėms skirta schema
Latvian
Kopējā pievienotās vērtības nodokļa sistēma attiecībā uz īpašo režīmu mazajiem uzņēmumiem
Maltese
Is-sistema komuni ta' taxxa fuq il-valur miżjud rigward l-iskema speċjali għall-impriżi ż-żgħar
Dutch
Gemeenschappelijk btw-stelsel met betrekking tot de speciale regeling voor kleine ondernemingen
Polish
Wspólny system podatku od wartości dodanej w zakresie procedury szczególnej dla małych przedsiębiorstw
Portuguese
Sistema comum do imposto sobre o valor acrescentado no que respeita ao regime especial para as pequenas empresas
Romanian
Sistem comun de taxă pe valoarea adăugată în ceea ce privește regimul special pentru întreprinderile mici
Slovak
Spoločný systém dane z pridanej hodnoty, pokiaľ ide o osobitnú úpravu pre malé podniky
Slovenian
Skupni sistem davka na dodano vrednost glede na posebno ureditev za mala podjetja
Swedish
Gemensamt system för mervärdesskatt vad gäller den särskilda ordningen för småföretag
Records
Official bill 2018/0006(CNS) from European Union at European Parliament. Dated 8 February 2018. Status: PLENARY_VOTE.
Timeline
8 February 2018
referral
Source: REFERRAL
8 February 2018
Introduced
Common system of value added tax as regards the special scheme for small enterprises
Source: CNS
11 September 2018
Vote results
Source: PLENARY_VOTE_RESULTS
11 September 2018
plenary decision
Source: PLENARY_DECISION
25 November 2019
referral
Source: REFERRAL
15 January 2020
Plenary vote
Source: PLENARY_VOTE
15 January 2020
Vote results
Source: PLENARY_VOTE_RESULTS
15 January 2020
plenary decision
Source: PLENARY_DECISION
2 March 2020
publication official journal
Source: PUBLICATION_OFFICIAL_JOURNAL
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
264 official files
Společný systém daně z přidané hodnoty, pokud jde o zvláštní režim pro malé podniky *
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Společný systém daně z přidané hodnoty, pokud jde o zvláštní režim pro malé podniky *
TEXT_ADOPTED · CS · 11 March 2020
Společný systém daně z přidané hodnoty, pokud jde o zvláštní režim pro malé podniky *
TEXT_ADOPTED · CS · 11 March 2020
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Yhteinen arvonlisäverojärjestelmä pienyritysten erityisjärjestelmän osalta *
TEXT_ADOPTED · FI · 11 March 2020
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Yhteinen arvonlisäverojärjestelmä pienyritysten erityisjärjestelmän osalta *
TEXT_ADOPTED · FI · 11 March 2020
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Gemeinsames Mehrwertsteuersystem in Bezug auf die Sonderregelung für Kleinunternehmen *
TEXT_ADOPTED · DE · 11 March 2020
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Gemeinsames Mehrwertsteuersystem in Bezug auf die Sonderregelung für Kleinunternehmen *
TEXT_ADOPTED · DE · 11 March 2020
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Sistema comune di imposta sul valore aggiunto per quanto riguarda il regime speciale per le piccole imprese *
TEXT_ADOPTED · IT · 11 March 2020
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Sistema comune di imposta sul valore aggiunto per quanto riguarda il regime speciale per le piccole imprese *
TEXT_ADOPTED · IT · 11 March 2020
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Κοινό σύστημα φόρου προστιθέμενης αξίας όσον αφορά το ειδικό καθεστώς μικρών επιχειρήσεων *
TEXT_ADOPTED · EL · 11 March 2020
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Κοινό σύστημα φόρου προστιθέμενης αξίας όσον αφορά το ειδικό καθεστώς μικρών επιχειρήσεων *
TEXT_ADOPTED · EL · 11 March 2020
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Det fælles merværdiafgiftssystem for så vidt angår særordningen for små virksomheder *
TEXT_ADOPTED · DA · 11 March 2020
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Det fælles merværdiafgiftssystem for så vidt angår særordningen for små virksomheder *
TEXT_ADOPTED · DA · 11 March 2020
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Common system of value added tax as regards the special scheme for small enterprises *
TEXT_ADOPTED · EN · 11 March 2020
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Common system of value added tax as regards the special scheme for small enterprises *
TEXT_ADOPTED · EN · 11 March 2020
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Sistemul comun al taxei pe valoarea adăugată în ceea ce privește regimul special pentru întreprinderile mici *
TEXT_ADOPTED · RO · 10 March 2020
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Sistemul comun al taxei pe valoarea adăugată în ceea ce privește regimul special pentru întreprinderile mici *
TEXT_ADOPTED · RO · 10 March 2020
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Zajednički sustav poreza na dodanu vrijednost u pogledu posebne odredbe za mala poduzeća *
TEXT_ADOPTED · HR · 10 March 2020
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Zajednički sustav poreza na dodanu vrijednost u pogledu posebne odredbe za mala poduzeća *
TEXT_ADOPTED · HR · 10 March 2020
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Pridėtinės vertės mokesčio bendra sistema, susijusi su specialia mažosioms įmonėms skirta schema *
TEXT_ADOPTED · LT · 10 March 2020
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Pridėtinės vertės mokesčio bendra sistema, susijusi su specialia mažosioms įmonėms skirta schema *
TEXT_ADOPTED · LT · 10 March 2020
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Közös hozzáadottértékadó-rendszer a kisvállalkozásokra vonatkozó különös szabályozás tekintetében *
TEXT_ADOPTED · HU · 10 March 2020
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Közös hozzáadottértékadó-rendszer a kisvállalkozásokra vonatkozó különös szabályozás tekintetében *
TEXT_ADOPTED · HU · 10 March 2020
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Suite donnée au T9-0004/2020
ACT_FOLLOWUP · FR · 19 February 2020
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Follow up to T9-0004/2020
ACT_FOLLOWUP · EN · 19 February 2020
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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 den särskilda ordningen för små företag och förordning (EU) nr 904/2010 vad gäller det administrativa samarbetet och utbyte av information för kontrollen av att den särskilda ordningen för små företag tillämpas på ett korrekt sätt
REPORT_PLENARY · SV · 8 January 2020
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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 den särskilda ordningen för små företag och förordning (EU) nr 904/2010 vad gäller det administrativa samarbetet och utbyte av information för kontrollen av att den särskilda ordningen för små företag tillämpas på ett korrekt sätt
REPORT_PLENARY · SV · 8 January 2020
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ДОКЛАД относно проекта за директива на Съвета за изменение на Директива 2006/112/ЕО относно общата система на данъка върху добавената стойност по отношение на специалния режим за малките предприятия и Регламент (ЕС) № 904/2010 относно административното сътрудничество и обмена на информация за целите на наблюдението на правилното прилагане на специалния режим за малките предприятия
REPORT_PLENARY · BG · 8 January 2020
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ДОКЛАД относно проекта за директива на Съвета за изменение на Директива 2006/112/ЕО относно общата система на данъка върху добавената стойност по отношение на специалния режим за малките предприятия и Регламент (ЕС) № 904/2010 относно административното сътрудничество и обмена на информация за целите на наблюдението на правилното прилагане на специалния режим за малките предприятия
REPORT_PLENARY · BG · 8 January 2020
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IZVJEŠĆE o Nacrtu direktive Vijeća o izmjeni Direktive 2006/112/EZ o zajedničkom sustavu poreza na dodanu vrijednost u pogledu posebne odredbe za mala poduzeća i Uredbe (EU) br. 904/2010 u pogledu administrativne suradnje i razmjene informacija u svrhe praćenja ispravne primjene posebne odredbe za mala poduzeća
REPORT_PLENARY · HR · 8 January 2020
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IZVJEŠĆE o Nacrtu direktive Vijeća o izmjeni Direktive 2006/112/EZ o zajedničkom sustavu poreza na dodanu vrijednost u pogledu posebne odredbe za mala poduzeća i Uredbe (EU) br. 904/2010 u pogledu administrativne suradnje i razmjene informacija u svrhe praćenja ispravne primjene posebne odredbe za mala poduzeća
REPORT_PLENARY · HR · 8 January 2020
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SPRÁVA o návrhu smernice Rady, ktorou sa mení smernica 2006/112/ES o spoločnom systéme dane z pridanej hodnoty, pokiaľ ide o osobitnú úpravu pre malé podniky, a nariadenie (EÚ) č. 904/2010, pokiaľ ide o administratívnu spoluprácu a výmenu informácií na účely monitorovania správneho uplatňovania osobitnej úpravy pre malé podniky
REPORT_PLENARY · SK · 8 January 2020
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SPRÁVA o návrhu smernice Rady, ktorou sa mení smernica 2006/112/ES o spoločnom systéme dane z pridanej hodnoty, pokiaľ ide o osobitnú úpravu pre malé podniky, a nariadenie (EÚ) č. 904/2010, pokiaľ ide o administratívnu spoluprácu a výmenu informácií na účely monitorovania správneho uplatňovania osobitnej úpravy pre malé podniky
REPORT_PLENARY · SK · 8 January 2020
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POROČILO o osnutku direktive Sveta o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost glede posebne ureditve za mala podjetja in Uredbe (EU) št. 904/2010 glede upravnega sodelovanja in izmenjave informacij za namene spremljanja pravilne uporabe posebne ureditve za mala podjetja
REPORT_PLENARY · SL · 8 January 2020
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POROČILO o osnutku direktive Sveta o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost glede posebne ureditve za mala podjetja in Uredbe (EU) št. 904/2010 glede upravnega sodelovanja in izmenjave informacij za namene spremljanja pravilne uporabe posebne ureditve za mala podjetja
REPORT_PLENARY · SL · 8 January 2020
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BETÆNKNING om udkast til Rådets direktiv om ændring af direktiv 2006/112/EF om det fælles merværdiafgiftssystem for så vidt angår særordningen for små virksomheder og forordning (EU) nr. 904/2010 for så vidt angår administrativt samarbejde og udveksling af oplysninger med henblik på at overvåge, om særordningen for små virksomheder anvendes korrekt
REPORT_PLENARY · DA · 8 January 2020
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BETÆNKNING om udkast til Rådets direktiv om ændring af direktiv 2006/112/EF om det fælles merværdiafgiftssystem for så vidt angår særordningen for små virksomheder og forordning (EU) nr. 904/2010 for så vidt angår administrativt samarbejde og udveksling af oplysninger med henblik på at overvåge, om særordningen for små virksomheder anvendes korrekt
REPORT_PLENARY · DA · 8 January 2020
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BERICHT über den Entwurf einer Richtlinie des Rates zur Änderung der Richtlinie 2006/112/EG über das gemeinsame Mehrwertsteuersystem in Bezug auf die Sonderregelung für Kleinunternehmen und der Verordnung (EU) Nr. 904/2010 in Bezug auf die Zusammenarbeit der Verwaltungsbehörden und den Informationsaustausch zur Überwachung der ordnungsgemäßen Anwendung der Sonderregelung für Kleinunternehmen
REPORT_PLENARY · DE · 8 January 2020
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BERICHT über den Entwurf einer Richtlinie des Rates zur Änderung der Richtlinie 2006/112/EG über das gemeinsame Mehrwertsteuersystem in Bezug auf die Sonderregelung für Kleinunternehmen und der Verordnung (EU) Nr. 904/2010 in Bezug auf die Zusammenarbeit der Verwaltungsbehörden und den Informationsaustausch zur Überwachung der ordnungsgemäßen Anwendung der Sonderregelung für Kleinunternehmen
REPORT_PLENARY · DE · 8 January 2020
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SPRAWOZDANIE w sprawie projektu dyrektywy Rady zmieniającej dyrektywę 2006/112/WE w sprawie wspólnego systemu podatku od wartości dodanej w zakresie procedury szczególnej dla małych przedsiębiorstw oraz rozporządzenie (UE) nr 904/2010 w zakresie współpracy administracyjnej i wymiany informacji do celów monitorowania i prawidłowego stosowania procedury szczególnej dla małych przedsiębiorstw
REPORT_PLENARY · PL · 8 January 2020
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SPRAWOZDANIE w sprawie projektu dyrektywy Rady zmieniającej dyrektywę 2006/112/WE w sprawie wspólnego systemu podatku od wartości dodanej w zakresie procedury szczególnej dla małych przedsiębiorstw oraz rozporządzenie (UE) nr 904/2010 w zakresie współpracy administracyjnej i wymiany informacji do celów monitorowania i prawidłowego stosowania procedury szczególnej dla małych przedsiębiorstw
REPORT_PLENARY · PL · 8 January 2020
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JELENTÉS a közös hozzáadottértékadó-rendszerről szóló 2006/112/EK irányelvnek a kisvállalkozásokra vonatkozó különös szabályozás tekintetében történő módosításáról és a 904/2010/EU rendeletnek a kisvállalkozásokra vonatkozó különös szabályozás megfelelő alkalmazásának nyomon követését célzó közigazgatási együttműködés és információcsere tekintetében történő módosításáról szóló tanácsi irányelv tervezetéről
REPORT_PLENARY · HU · 8 January 2020
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JELENTÉS a közös hozzáadottértékadó-rendszerről szóló 2006/112/EK irányelvnek a kisvállalkozásokra vonatkozó különös szabályozás tekintetében történő módosításáról és a 904/2010/EU rendeletnek a kisvállalkozásokra vonatkozó különös szabályozás megfelelő alkalmazásának nyomon követését célzó közigazgatási együttműködés és információcsere tekintetében történő módosításáról szóló tanácsi irányelv tervezetéről
REPORT_PLENARY · HU · 8 January 2020
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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 regimul special pentru întreprinderile mici și a Regulamentului (UE) nr. 904/2010 în ceea ce privește cooperarea administrativă și schimbul de informații în scopul monitorizării aplicării corecte a regimului special pentru întreprinderile mici
REPORT_PLENARY · RO · 8 January 2020
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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 regimul special pentru întreprinderile mici și a Regulamentului (UE) nr. 904/2010 în ceea ce privește cooperarea administrativă și schimbul de informații în scopul monitorizării aplicării corecte a regimului special pentru întreprinderile mici
REPORT_PLENARY · RO · 8 January 2020
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RAPORT nõukogu direktiivi eelnõu kohta, millega muudetakse direktiivi 2006/112/EÜ (mis käsitleb ühist käibemaksusüsteemi) väikeettevõtete erikorra osas ning määrust (EL) nr 904/2010 halduskoostöö ja teabevahetuse osas, mille eesmärk on teostada järelevalvet väikeettevõtete erikorra nõuetekohase kohaldamise üle
REPORT_PLENARY · ET · 8 January 2020
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RAPORT nõukogu direktiivi eelnõu kohta, millega muudetakse direktiivi 2006/112/EÜ (mis käsitleb ühist käibemaksusüsteemi) väikeettevõtete erikorra osas ning määrust (EL) nr 904/2010 halduskoostöö ja teabevahetuse osas, mille eesmärk on teostada järelevalvet väikeettevõtete erikorra nõuetekohase kohaldamise üle
REPORT_PLENARY · ET · 8 January 2020
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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 zvláštní režim pro malé podniky, a nařízení (EU) č. 904/2010, pokud jde o správní spolupráci a výměnu informací za účelem monitorování správného uplatňování zvláštního režimu pro malé podniky
REPORT_PLENARY · CS · 7 January 2020
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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 zvláštní režim pro malé podniky, a nařízení (EU) č. 904/2010, pokud jde o správní spolupráci a výměnu informací za účelem monitorování správného uplatňování zvláštního režimu pro malé podniky
REPORT_PLENARY · CS · 7 January 2020
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RAPPORT dwar l-abbozz ta' direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE dwar is-sistema komuni ta' taxxa fuq il-valur miżjud fir-rigward tal-iskema speċjali għall-impriżi ż-żgħar u r-Regolament (UE) Nru 904/2010 fir-rigward tal-kooperazzjoni amministrattiva u l-iskambju ta' informazzjoni għall-finijiet tal-monitoraġġ tal-applikazzjoni korretta tal-iskema speċjali għall-impriżi ż-żgħar
REPORT_PLENARY · MT · 7 January 2020
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RAPPORT dwar l-abbozz ta' direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE dwar is-sistema komuni ta' taxxa fuq il-valur miżjud fir-rigward tal-iskema speċjali għall-impriżi ż-żgħar u r-Regolament (UE) Nru 904/2010 fir-rigward tal-kooperazzjoni amministrattiva u l-iskambju ta' informazzjoni għall-finijiet tal-monitoraġġ tal-applikazzjoni korretta tal-iskema speċjali għall-impriżi ż-żgħar
REPORT_PLENARY · MT · 7 January 2020
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- Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2018%2F0006(CNS)
- Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2018-0006
- eu · 2018-0006 · source updated 2 March 2020