Common system of value added tax as regards the special scheme for small enterprises

votedEuropean Union· European Parliament· EN

Introduced

8 February 2018

Last action

2 March 2020 · 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 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

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Documents

264 official files

MIETINTÖ esityksestä neuvoston direktiiviksi yhteisestä arvonlisäverojärjestelmästä annetun direktiivin 2006/112/EY muuttamisesta pienyritysten erityisjärjestelmän osalta ja asetuksen (EU) N:o 904/2010 muuttamisesta pienyritysten erityisjärjestelmän asianmukaisen soveltamisen valvomiseksi tehtävän hallinnollisen yhteistyön ja tietojenvaihdon osalta

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MIETINTÖ esityksestä neuvoston direktiiviksi yhteisestä arvonlisäverojärjestelmästä annetun direktiivin 2006/112/EY muuttamisesta pienyritysten erityisjärjestelmän osalta ja asetuksen (EU) N:o 904/2010 muuttamisesta pienyritysten erityisjärjestelmän asianmukaisen soveltamisen valvomiseksi tehtävän hallinnollisen yhteistyön ja tietojenvaihdon osalta
REPORT_PLENARY · FI · 7 January 2020
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MIETINTÖ esityksestä neuvoston direktiiviksi yhteisestä arvonlisäverojärjestelmästä annetun direktiivin 2006/112/EY muuttamisesta pienyritysten erityisjärjestelmän osalta ja asetuksen (EU) N:o 904/2010 muuttamisesta pienyritysten erityisjärjestelmän asianmukaisen soveltamisen valvomiseksi tehtävän hallinnollisen yhteistyön ja tietojenvaihdon osalta
REPORT_PLENARY · FI · 7 January 2020
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RELAZIONE sul progetto di direttiva del Consiglio che modifica la direttiva 2006/112/CE relativa al sistema comune d'imposta sul valore aggiunto per quanto riguarda il regime speciale per le piccole imprese e il regolamento (UE) n. 904/2010 per quanto riguarda la cooperazione amministrativa e lo scambio di informazioni allo scopo di verificare la corretta applicazione del regime speciale per le piccole imprese
REPORT_PLENARY · IT · 7 January 2020
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RELAZIONE sul progetto di direttiva del Consiglio che modifica la direttiva 2006/112/CE relativa al sistema comune d'imposta sul valore aggiunto per quanto riguarda il regime speciale per le piccole imprese e il regolamento (UE) n. 904/2010 per quanto riguarda la cooperazione amministrativa e lo scambio di informazioni allo scopo di verificare la corretta applicazione del regime speciale per le piccole imprese
REPORT_PLENARY · IT · 7 January 2020
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ΕΚΘΕΣΗ σχετικά με το σχέδιο οδηγίας του Συμβουλίου για την τροποποίηση της οδηγίας 2006/112/ΕΚ σχετικά με το κοινό σύστημα φόρου προστιθέμενης αξίας όσον αφορά το ειδικό καθεστώς μικρών επιχειρήσεων και του κανονισμού (ΕΕ) αριθ. 904/2010 όσον αφορά τη διοικητική συνεργασία και την ανταλλαγή πληροφοριών με σκοπό την παρακολούθηση της ορθής εφαρμογής του ειδικού καθεστώτος μικρών επιχειρήσεων
REPORT_PLENARY · EL · 7 January 2020
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ΕΚΘΕΣΗ σχετικά με το σχέδιο οδηγίας του Συμβουλίου για την τροποποίηση της οδηγίας 2006/112/ΕΚ σχετικά με το κοινό σύστημα φόρου προστιθέμενης αξίας όσον αφορά το ειδικό καθεστώς μικρών επιχειρήσεων και του κανονισμού (ΕΕ) αριθ. 904/2010 όσον αφορά τη διοικητική συνεργασία και την ανταλλαγή πληροφοριών με σκοπό την παρακολούθηση της ορθής εφαρμογής του ειδικού καθεστώτος μικρών επιχειρήσεων
REPORT_PLENARY · EL · 7 January 2020
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TUARASCÁIL ar an dréacht-treoir ón gComhairle lena leasaítear Treoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha a mhéid a bhaineann leis an scéim speisialta d’fhiontair bheaga agus Rialachán (AE) Uimh. 904/2010 a mhéid a bhaineann leis an gcomhar riaracháin agus leis an malartú faisnéise chun faireachán a dhéanamh ar chur i bhfeidhm cuí na scéime speisialta d’fhiontair bheaga
REPORT_PLENARY · GA · 7 January 2020
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TUARASCÁIL ar an dréacht-treoir ón gComhairle lena leasaítear Treoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha a mhéid a bhaineann leis an scéim speisialta d’fhiontair bheaga agus Rialachán (AE) Uimh. 904/2010 a mhéid a bhaineann leis an gcomhar riaracháin agus leis an malartú faisnéise chun faireachán a dhéanamh ar chur i bhfeidhm cuí na scéime speisialta d’fhiontair bheaga
REPORT_PLENARY · GA · 7 January 2020
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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 respeita ao regime especial das pequenas empresas e o Regulamento (UE) n.º 904/2010 no que respeita à cooperação administrativa e à troca de informações para efeitos do controlo da correta aplicação do regime especial das pequenas empresas
REPORT_PLENARY · PT · 7 January 2020
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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 respeita ao regime especial das pequenas empresas e o Regulamento (UE) n.º 904/2010 no que respeita à cooperação administrativa e à troca de informações para efeitos do controlo da correta aplicação do regime especial das pequenas empresas
REPORT_PLENARY · PT · 7 January 2020
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ZIŅOJUMS par projektu Padomes direktīvai, ar ko Direktīvu 2006/112/EK par kopējo pievienotās vērtības nodokļa sistēmu groza attiecībā uz īpašo režīmu mazajiem uzņēmumiem un Regulu (ES) Nr. 904/2010 groza attiecībā uz administratīvu sadarbību un informācijas apmaiņu nolūkā uzraudzīt pareizu mazajiem uzņēmumiem paredzētā īpašā režīma piemērošanu
REPORT_PLENARY · LV · 19 December 2019
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ZIŅOJUMS par projektu Padomes direktīvai, ar ko Direktīvu 2006/112/EK par kopējo pievienotās vērtības nodokļa sistēmu groza attiecībā uz īpašo režīmu mazajiem uzņēmumiem un Regulu (ES) Nr. 904/2010 groza attiecībā uz administratīvu sadarbību un informācijas apmaiņu nolūkā uzraudzīt pareizu mazajiem uzņēmumiem paredzētā īpašā režīma piemērošanu
REPORT_PLENARY · LV · 19 December 2019
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PRANEŠIMAS dėl Tarybos direktyvos, kuria iš dalies keičiamos Direktyvos 2006/112/EB dėl pridėtinės vertės mokesčio bendros sistemos nuostatos, susijusios su specialia mažosioms įmonėms skirta schema, ir Reglamento (ES) Nr. 904/2010 nuostatos, susijusios su administraciniu bendradarbiavimu ir keitimusi informacija tinkamo specialios mažosioms įmonėms skirtos schemos taikymo stebėsenos tikslais, projekto
REPORT_PLENARY · LT · 19 December 2019
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PRANEŠIMAS dėl Tarybos direktyvos, kuria iš dalies keičiamos Direktyvos 2006/112/EB dėl pridėtinės vertės mokesčio bendros sistemos nuostatos, susijusios su specialia mažosioms įmonėms skirta schema, ir Reglamento (ES) Nr. 904/2010 nuostatos, susijusios su administraciniu bendradarbiavimu ir keitimusi informacija tinkamo specialios mažosioms įmonėms skirtos schemos taikymo stebėsenos tikslais, projekto
REPORT_PLENARY · LT · 19 December 2019
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REPORT on the draft Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises
REPORT_PLENARY · EN · 18 December 2019
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REPORT on the draft Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises
REPORT_PLENARY · EN · 18 December 2019
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VERSLAG over het ontwerp van richtlijn van de Raad tot wijziging van Richtlijn 2006/112/EG betreffende het gemeenschappelijke stelsel van belasting over de toegevoegde waarde wat betreft de bijzondere regeling voor kleine ondernemingen en Verordening (EU) nr. 904/2010 betreffende de administratieve samenwerking en uitwisseling van inlichtingen voor doeleinden van toezicht op de juiste uitvoering van de bijzondere regeling voor kleine ondernemingen
REPORT_PLENARY · NL · 18 December 2019
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VERSLAG over het ontwerp van richtlijn van de Raad tot wijziging van Richtlijn 2006/112/EG betreffende het gemeenschappelijke stelsel van belasting over de toegevoegde waarde wat betreft de bijzondere regeling voor kleine ondernemingen en Verordening (EU) nr. 904/2010 betreffende de administratieve samenwerking en uitwisseling van inlichtingen voor doeleinden van toezicht op de juiste uitvoering van de bijzondere regeling voor kleine ondernemingen
REPORT_PLENARY · NL · 18 December 2019
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RAPPORT sur le projet de directive du Conseil modifiant la directive 2006/112/CE relative au système commun de taxe sur la valeur ajoutée en ce qui concerne le régime particulier des petites entreprises et le règlement (UE) n° 904/2010 en ce qui concerne la coopération administrative et l'échange d'informations aux fins du contrôle de l'application correcte du régime particulier des petites entreprises
REPORT_PLENARY · FR · 18 December 2019
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RAPPORT sur le projet de directive du Conseil modifiant la directive 2006/112/CE relative au système commun de taxe sur la valeur ajoutée en ce qui concerne le régime particulier des petites entreprises et le règlement (UE) n° 904/2010 en ce qui concerne la coopération administrative et l'échange d'informations aux fins du contrôle de l'application correcte du régime particulier des petites entreprises
REPORT_PLENARY · FR · 18 December 2019
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INFORME sobre el proyecto 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 respecta al régimen especial de las pequeñas empresas, y el Reglamento (UE) n.º 904/2010 del Consejo, en lo que respecta a la cooperación administrativa y al intercambio de información a efectos de vigilancia de la correcta aplicación del régimen especial de las pequeñas empresas
REPORT_PLENARY · ES · 18 December 2019
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INFORME sobre el proyecto 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 respecta al régimen especial de las pequeñas empresas, y el Reglamento (UE) n.º 904/2010 del Consejo, en lo que respecta a la cooperación administrativa y al intercambio de información a efectos de vigilancia de la correcta aplicación del régimen especial de las pequeñas empresas
REPORT_PLENARY · ES · 18 December 2019
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Gemensamt system för mervärdesskatt vad gäller den särskilda ordningen för småföretag *
TEXT_ADOPTED · SV · 17 September 2019
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Skupni sistem davka na dodano vrednost glede na posebno ureditev za mala podjetja *
TEXT_ADOPTED · SL · 17 September 2019
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Sistema comum do imposto sobre o valor acrescentado no que respeita ao regime especial para as pequenas empresas *
TEXT_ADOPTED · PT · 17 September 2019
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Wspólny system podatku od wartości dodanej w zakresie procedury szczególnej dla małych przedsiębiorstw *
TEXT_ADOPTED · PL · 17 September 2019
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Sistemul comun de taxă pe valoarea adăugată în ceea ce privește regimul special pentru întreprinderile mici *
TEXT_ADOPTED · RO · 17 September 2019
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Spoločný systém dane z pridanej hodnoty, pokiaľ ide o osobitnú úpravu pre malé podniky *
TEXT_ADOPTED · SK · 17 September 2019
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Is-sistema komuni ta' taxxa fuq il-valur miżjud rigward l-iskema speċjali għall-impriżi ż-żgħar *
TEXT_ADOPTED · MT · 17 September 2019
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Pridėtinės vertės mokesčio bendros sistemos nuostatos, susijusios su specialia mažosioms įmonėms skirta schema *
TEXT_ADOPTED · LT · 17 September 2019
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Kopējā pievienotās vērtības nodokļa sistēma attiecībā uz īpašo režīmu mazajiem uzņēmumiem *
TEXT_ADOPTED · LV · 17 September 2019
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Gemeenschappelijk btw-stelsel met betrekking tot de speciale regeling voor kleine ondernemingen *
TEXT_ADOPTED · NL · 17 September 2019
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Sistema comune di imposta sul valore aggiunto per quanto riguarda il regime speciale per le piccole imprese *
TEXT_ADOPTED · IT · 17 September 2019
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Zajednički sustav poreza na dodanu vrijednost u pogledu posebne odredbe za mala poduzeća *
TEXT_ADOPTED · HR · 17 September 2019
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Közös hozzáadottértékadó-rendszer a kisvállalkozásokra vonatkozó különös szabályozás tekintetében *
TEXT_ADOPTED · HU · 17 September 2019
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Yhteinen arvonlisäverojärjestelmä pienyritysten erityisjärjestelmän osalta *
TEXT_ADOPTED · FI · 17 September 2019
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Ühine käibemaksusüsteem ja väikeettevõtjate suhtes kohaldatav erikord *
TEXT_ADOPTED · ET · 17 September 2019
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Système commun de taxe sur la valeur ajoutée en ce qui concerne le régime particulier des petites entreprises *
TEXT_ADOPTED · FR · 17 September 2019
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Gemeinsames Mehrwertsteuersystem in Bezug auf die Sonderregelung für Kleinunternehmen *
TEXT_ADOPTED · DE · 17 September 2019
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Sistema común del impuesto sobre el valor añadido en lo que respecta al régimen especial de las pequeñas empresas *
TEXT_ADOPTED · ES · 17 September 2019
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Κοινό σύστημα φόρου προστιθέμενης αξίας όσον αφορά το ειδικό καθεστώς μικρών επιχειρήσεων *
TEXT_ADOPTED · EL · 17 September 2019
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Det fælles merværdiafgiftssystem for så vidt angår særordningen for små virksomheder *
TEXT_ADOPTED · DA · 17 September 2019
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Common system of value added tax as regards the special scheme for small enterprises *
TEXT_ADOPTED · EN · 17 September 2019
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Обща система на данъка върху добавената стойност по отношение на специалния режим за малки предприятия *
TEXT_ADOPTED · BG · 17 September 2019
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Společný systém daně z přidané hodnoty, pokud jde o zvláštní režim pro malé podniky *
TEXT_ADOPTED · CS · 17 September 2019
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Обща система на данъка върху добавената стойност по отношение на специалния режим за малки предприятия *
TEXT_ADOPTED · BG · 6 September 2019
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Обща система на данъка върху добавената стойност по отношение на специалния режим за малки предприятия *
TEXT_ADOPTED · BG · 6 September 2019
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Zajednički sustav poreza na dodanu vrijednost u pogledu posebne odredbe za mala poduzeća *
TEXT_ADOPTED · HR · 19 August 2019
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Zajednički sustav poreza na dodanu vrijednost u pogledu posebne odredbe za mala poduzeća *
TEXT_ADOPTED · HR · 19 August 2019
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Yhteinen arvonlisäverojärjestelmä pienyritysten erityisjärjestelmän osalta *
TEXT_ADOPTED · FI · 24 July 2019
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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