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CELEX 32004L0106

Council Directive 2004/106/EC of 16 November 2004 amending Directives 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products

not in forceEuropean Union· EUR-Lex· EN

Introduced

16 November 2004

Last action

24 December 2004 · Entry into force

Status

No longer in force

Sponsors

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Subjects

Taxation

Source updated

16 November 2004

Taxation

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Records

Official directive CELEX 32004L0106 from European Union at EUR-Lex. Dated 16 November 2004. Status: No longer in force.

Timeline

  1. 16 November 2004

    Signed

    Source: work_date_document

  2. 24 December 2004

    Entry into force

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Documents

24 official files

Directiva 2004/106/CE del Consejo, de 16 de noviembre de 2004, por la que se modifica la Directiva 77/799/CEE, relativa a la asistencia mutua entre las autoridades competentes de los Estados miembros en el ámbito de los impuestos directos, de determinados impuestos sobre consumos específicos y de los impuestos sobre las primas de seguros, y la Directiva 92/12/CEE, relativa al régimen general, tenencia, circulación y controles de los productos objeto de impuestos especiales

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  • Directiva 2004/106/CE del Consejo, de 16 de noviembre de 2004, por la que se modifica la Directiva 77/799/CEE, relativa a la asistencia mutua entre las autoridades competentes de los Estados miembros en el ámbito de los impuestos directos, de determinados impuestos sobre consumos específicos y de los impuestos sobre las primas de seguros, y la Directiva 92/12/CEE, relativa al régimen general, tenencia, circulación y controles de los productos objeto de impuestos especiales

    official_journal · ES · 16 November 2004

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  • Direttiva 2004/106/CE del Consiglio, del 16 novembre 2004, che modifica le direttive 77/799/CEE relativa alla reciproca assistenza fra le autorità competenti degli Stati membri in materia di imposte dirette, di talune accise e imposte sui premi assicurativi, e 92/12/CEE, relativa al regime generale, alla detenzione, alla circolazione ed ai controlli dei prodotti soggetti ad accisa

    official_journal · IT · 16 November 2004

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  • Direktiva Sveta 2004/106/ES z dne 16. novembra 2004 o spremembah Direktive 77/799/EGS o medsebojni pomoči pristojnih organov držav članic na področju neposrednega obdavčevanja, nekaterih trošarin in obdavčevanja zavarovalnih premij in Direktive 92/12/EGS o splošnem režimu za trošarinske proizvode in o skladiščenju, gibanju in nadzoru takih proizvodov

    official_journal · SL · 16 November 2004

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  • A Tanács 2004/106/EK irányelve (2004. november 16.) a tagállamok illetékes hatóságainak a közvetlen adózás, a bizonyos jövedéki adók és a biztosítási díjak adózása területén történő kölcsönös segítségnyújtásáról szóló 77/799/EGK tanácsi irányelv, valamint a jövedékiadó-köteles termékekre vonatkozó általános rendelkezésekről és e termékek tartásáról, szállításáról és ellenőrzéséről szóló 92/12/EGK irányelv módosításáról

    official_journal · HU · 16 November 2004

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  • Direttiva tal-Kunsill 2004/106/KE tas- 16 ta' Novembru 2004 li temenda d-Direttivi 77/799/KEE dwar l-assistenza reċiproka mill-awtoritajiet kompetenti ta' l-Istati Membri fil-qasam tat-tassazzjoni diretta, ċerti dazji tas-sisa u t-tassazzjoni ta' premiums ta' l-assikurazzjoni u 92/12/KEE dwar l-arranġamenti ġenerali għal prodotti soġġetti għal dazji tas-sisa u dwar iż-żamma, il-moviment u l-monitoraġġ ta' tali prodotti

    official_journal · MT · 16 November 2004

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  • Richtlinie 2004/106/EG des Rates vom 16. November 2004 zur Änderung der Richtlinie 77/799/EWG über die gegenseitige Amtshilfe zwischen den zuständigen Behörden der Mitgliedstaaten im Bereich der direkten Steuern, bestimmter Verbrauchsteuern und der Steuern auf Versicherungsprämien sowie der Richtlinie 92/12/EWG über das allgemeine System, den Besitz, die Beförderung und die Kontrolle verbrauchsteuerpflichtiger Waren

    official_journal · DE · 16 November 2004

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  • Direktiva Vijeća 2004/106/EZ od 16. studenoga 2004. o izmjeni Direktive 77/799/EEZ o međusobnoj pomoći nadležnih tijela država članica u području izravnog oporezivanja, određenih trošarina i oporezivanja premija osiguranja i Direktive 92/12/EEZ o općim aranžmanima za proizvode koji podliježu trošarinama te o držanju i prometu tih proizvoda i njihovom praćenju

    official_journal · HR · 16 November 2004

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  • Directiva 2004/106/CE do Conselho, de 16 de Novembro de 2004, que altera a Directiva 77/799/CEE do Conselho relativa à assistência mútua das autoridades competentes dos Estados-Membros no domínio dos impostos directos, de certos impostos especiais de consumo e dos impostos sobre os prémios de seguro e a Directiva 92/12/CEE do Conselho relativa ao regime geral, à detenção, à circulação e aos controlos dos produtos sujeitos a impostos especiais de consumo

    official_journal · PT · 16 November 2004

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  • 2004 m. lapkričio 16 d. Tarybos direktyva 2004/106/EB, iš dalies keičianti Direktyvas 77/799/EEB dėl valstybių narių kompetentingų institucijų tarpusavio pagalbos tiesioginio apmokestinimo, tam tikrų akcizo mokesčių ir draudimo įmokų apmokestinimo srityje ir 92/12/EEB dėl bendrųjų procedūrų, susijusių su akcizais apmokestinamais produktais, ir dėl tokių produktų laikymo, judėjimo ir kontrolės

    official_journal · LT · 16 November 2004

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  • Directive 2004/106/CE du Conseil du 16 novembre 2004 modifiant la directive 77/799/CEE concernant l'assistance mutuelle des autorités compétentes des États membres dans le domaine des impôts directs, de certains droits d'accises et des taxes sur les primes d'assurance, et la directive 92/12/CEE relative au régime général, à la détention, à la circulation et aux contrôles des produits soumis à accises

    official_journal · FR · 16 November 2004

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  • Rådets direktiv 2004/106/EF af 16. november 2004 om ændring af direktiv 77/799/EØF om gensidig bistand mellem medlemsstaternes kompetente myndigheder inden for området direkte skatter, visse punktafgifter og afgiftsbelastning af forsikringspræmier og direktiv 92/12/EØF om den generelle ordning for punktafgiftspligtige varer, om oplægning og omsætning heraf samt om kontrol hermed

    official_journal · DA · 16 November 2004

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  • Οδηγία 2004/106/ΕΚ του Συμβουλίου, της 16ης Νοεμβρίου 2004, για την τροποποίηση των οδηγιών 77/799/EOK όσον αφορά την αμοιβαία συνδρομή των αρμοδίων αρχών των κρατών μελών στον τομέα των άμεσων φόρων, ορισμένων ειδικών φόρων κατανάλωσης και των φόρων επί των ασφαλίστρων και 92/12/ΕΟΚ σχετικά με το γενικό καθεστώς, την κατοχή, την κυκλοφορία και τους ελέγχους των προϊόντων που υπόκεινται σε ειδικούς φόρους κατανάλωσης

    official_journal · EL · 16 November 2004

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  • Dyrektywa Rady 2004/106/WE z dnia 16 listopada 2004 r. zmieniająca dyrektywę 77/799/EWG dotyczącą wzajemnej pomocy właściwych władz Państw Członkowskich w obszarze podatków bezpośrednich, niektórych podatków akcyzowych oraz opodatkowania składek ubezpieczeniowych oraz dyrektywę 92/12/EWG w sprawie ogólnych warunków dotyczących wyrobów objętych podatkiem akcyzowym, ich przechowywania, przemieszczania oraz kontrolowania

    official_journal · PL · 16 November 2004

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  • Nõukogu Direktiiv 2004/106/EÜ, 16. november 2004, millega muudetakse direktiive 77/799/EMÜ liikmesriikide pädevate asutuste vastastikuse abi kohta otsese maksustamise, teatavate aktsiisimaksude ja kindlustusmaksete maksustamise valdkonnas ning 92/12/EMÜ aktsiisiga maksustatava kauba üldise korralduse ja selle kauba valdamise, liikumise ning järelevalve kohta

    official_journal · ET · 16 November 2004

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  • Директива 2004/106/ЕО на Съвета от 16 ноември 2004 година за изменение на Директиви 77/799/ЕИО относно взаимопомощта между компетентните органи на държавите-членки в областта на прякото данъчно облагане, определени акцизи и облагането на застрахователните премии и 92/12/ЕИО относно общия режим за продукти, подлежащи на облагане с акциз, и държането, движението и мониторинга на такива продукти

    official_journal · BG · 16 November 2004

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  • Padomes Direktīva 2004/106/EK (2004. gada 16. novembris), ar ko groza Padomes Direktīvu 77/799/EEK par dalībvalstu kompetento iestāžu savstarpējo palīdzību attiecībā uz tiešajiem nodokļiem, noteiktiem akcīzes nodokļiem un apdrošināšanas prēmiju aplikšanu ar nodokļiem un Direktīvu 92/12/EEK par vispārēju režīmu precēm, uz kurām attiecas akcīzes nodokļa piemērošana un par šādu preču glabāšanu, apriti un uzraudzību

    official_journal · LV · 16 November 2004

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  • Directiva 2004/106/CE a Consiliului din 16 noiembrie 2004 de modificare a Directivelor 77/799/CEE privind asistența reciprocă acordată de autoritățile competente din statele membre în domeniul impozitării directe, al anumitor accize și al impozitării primelor de asigurare și 92/12/CEE privind regimul general al produselor supuse accizelor și privind deținerea, circulația și monitorizarea acestor produse

    official_journal · RO · 16 November 2004

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  • Richtlijn 2004/106/EG van de Raad van 16 november 2004 tot wijziging van Richtlijn 77/799/EEG betreffende de wederzijdse bijstand van de bevoegde autoriteiten van de lidstaten op het gebied van de directe belastingen, bepaalde accijnzen en heffingen op verzekeringspremies alsmede van Richtlijn 92/12/EEG betreffende de algemene regeling voor accijnsproducten, het voorhanden hebben en het verkeer daarvan en de controles daarop

    official_journal · NL · 16 November 2004

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  • Rådets direktiv 2004/106/EG av den 16 november 2004 om ändring av direktiv 77/799/EEG om ömsesidigt bistånd av medlemsstaternas behöriga myndigheter i fråga om direkt beskattning, vissa punktskatter och skatter på försäkringspremier samt direktiv 92/12/EEG om allmänna regler för punktskattepliktiga varor och om innehav, flyttning och övervakning av sådana varor

    official_journal · SV · 16 November 2004

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  • Neuvoston direktiivi 2004/106/EY, annettu 16 päivänä marraskuuta 2004, jäsenvaltioiden toimivaltaisten viranomaisten keskinäisestä avusta välittömien verojen, tiettyjen valmisteverojen ja vakuutusmaksuista perittävien verojen alalla annetun direktiivin 77/799/ETY sekä valmisteveron alaisia tuotteita koskevasta yleisestä järjestelmästä sekä näiden tuotteiden hallussapidosta, liikkumisesta ja valvonnasta annetun direktiivin 92/12/ETY muuttamisesta

    official_journal · FI · 16 November 2004

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  • Směrnice Rady 2004/106/ES ze dne 16. listopadu 2004, kterou se mění směrnice 77/799/EHS o vzájemné pomoci mezi příslušnými orgány členských států v oblasti přímých daní, některých spotřebních daní a daní z pojistného a 92/12/EHS o obecné úpravě, držení, pohybu a sledování výrobků podléhajících spotřební dani

    official_journal · CS · 16 November 2004

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  • Smernica Rady 2004/106/ES zo 16. novembra 2004, ktorou sa menia a dopĺňajú smernice 77/799/EHS o vzájomnej pomoci príslušných orgánov členských štátov v oblasti priamych daní, niektorej spotrebnej dane a dane poistnej prémie a 92/12/EHS o všeobecných systémoch pre výrobky podliehajúce spotrebnej dani a o vlastníctve, pohybe a monitorovaní takýchto výrobkov

    official_journal · SK · 16 November 2004

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  • Council Directive 2004/106/EC of 16 November 2004 amending Directives 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products

    official_journal · EN · 16 November 2004

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