PROPOSAL FOR A COUNCIL DECISION AUTHORIZING THE UNITED KINGDOM TO APPLY IN RESPECT OF CERTAIN TRANSFERS OF ASSETS TO GROUPS OF FIRMS A MEASURE DEROGATING FROM ARTICLE 21 ( 1 ) ( A ) OF COUNCIL DIRECTIVE 77/388/EEC OF 17 MAY 1977 ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES

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Official proposal CELEX 51989PC0158 from European Union at European Commission. Dated 3 April 1989. Status: open.

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9 official files

• PROPOSAL FOR A COUNCIL DECISION AUTHORIZING THE UNITED KINGDOM TO APPLY IN RESPECT OF CERTAIN TRANSFERS OF ASSETS TO GROUPS OF FIRMS A MEASURE DEROGATING FROM ARTICLE 21 ( 1 ) ( A ) OF COUNCIL DIRECTIVE 77/388/EEC OF 17 MAY 1977 ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES

  preparatory · EN · 3 April 1989

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• VORSCHLAG FUER EINE ENTSCHEIDUNG DES RATES ZUR ERMAECHTIGUNG DES VEREINIGTEN KOENIGREICHS, BEZUEGLICH BESTIMMTER UEBERTRAGUNGEN VON VERMOEGENSWERTEN AN UNTERNEHMENSGRUPPEN EINE VON ARTIKEL 21 ABSATZ 1 BUCHSTABE A ) DER RICHTLINIE ( 77/388/EWG ) DES RATES VOM 17. MAI 1977 ZUR HARMONISIERUNG DER RECHTSVORSCHRIFTEN DER MITGLIEDSTAATEN UEBER DIE UMSATZSTEUERN ABWEICHENDE SONDERMASSNAHME ANZUWENDEN

  preparatory · DE · 3 April 1989

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• VOORSTEL VOOR EEN BESCHIKKING VAN DE RAAD WAARBIJ HET VERENIGD KONINKRIJK WORDT GEMACHTIGD TEN AANZIEN VAN BEPAALDE OVERDRACHTEN VAN ACTIVA AAN GROEPEN ONDERNEMINGEN EEN MAATREGEL TOE TE PASSEN DIE AFWIJKT VAN ARTIKEL 21, PUNT 1, SUB A ), VAN DE RICHTLIJN ( 77/388/EEG ) VAN DE RAAD VAN 17 MEI 1977 BETREFFENDE DE HARMONISATIE VAN DE WETGEVINGEN DER LID-STATEN INZAKE OMZETBELASTING

  preparatory · NL · 3 April 1989

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• PROPOSTA DI DECISIONE DEL CONSIGLIO CHE AUTORIZZA IL REGNO UNITO AD APPLICARE, NEI CONFRONTI DI TALUNI TRASFERIMENTI DI ATTIVITA A GRUPPI DI AZIENDE, UNA MISURA DEROGATORIA ALL' ARTICOLO 21, PARAGRAFO 1, PUNTO A ), DELLA DIRETTIVA ( 77/388/CEE ) DEL CONSIGLIO, DEL 17 MAGGIO 1977, IN MATERIA DI ARMONIZZAZIONE DELLE LEGISLAZIONI DEGLI STATI MEMBRI RELATIVE ALLE IMPOSTE SULLA CIFRA D' AFFARI

  preparatory · IT · 3 April 1989

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• PROPUESTA DE DECISION DEL CONSEJO POR LA QUE SE AUTORIZA AL REINO UNIDO A QUE APLIQUE, EN RELACION CON DETERMINADAS TRANSMISIONES DE ACTIVOS A GRUPOS DE EMPRESAS, UNA EXCEPCION A LA LETRA A ) DEL APARTADO 1 DEL ARTICULO 21 DE LA DIRECTIVA ( 77/388/CEE ) DEL CONSEJO, DE 17 DE MAYO DE 1977, EN MATERIA DE ARMONIZACION DE LAS LEGISLACIONES DE LOS ESTADOS MIEMBROS RELATIVAS A LOS IMPUESTOS SOBRE EL VOLUMEN DE NEGOCIOS

  preparatory · ES · 3 April 1989

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• PROPOSTA DE DECISAO DO CONSELHO QUE AUTORIZA O REINO UNIDO A APLICAR, RELATIVAMENTE A CERTAS TRANSMISSOES DE ACTIVOS PARA GRUPOS DE EMPRESAS, UMA MEDIDA DERROGATORIA AO NO 1 ALINEA A ) DO ARTIGO 21 DA DIRECTIVA ( 77/388/CEE ) DO CONSELHO DE 17 DE MAIO DE 1977 RELATIVA A HARMONIZACAO DAS LEGISLACOES DOS ESTADOS-MEMBROS RESPEITANTES AOS IMPOSTOS SOBRE O VOLUME DE NEGOCIOS

  preparatory · PT · 3 April 1989

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• FORSLAG TIL RAADETS BESLUTNING OM BEMYNDIGELSE AF DET FORENEDE KONGERIGE TIL I FORBINDELSE MED VISSE OVERDRAGELSER AF AKTIVER TIL GRUPPER AF VIRKSOMHEDER AT ANVENDE EN FORANSTALTNING, DER FRAVIGER BESTEMMELSERNE I ARTIKEL 21, STK. 1, LITRA A ), I RAADETS SJETTE DIREKTIV ( 77/388/EOEF ) AF 17. MAJ 1977 OM HARMONISERING AF MEDLEMSSTATERNES LOVGIVNING OM OMSAETNINGSAFGIFTER

  preparatory · DA · 3 April 1989

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• PROPOSITION DE DECISION DU CONSEIL AUTORISANT LE ROYAUME-UNI A APPLIQUER A L' EGARD DE CERTAINES TRANSMISSIONS D' ACTIFS A DES GROUPES D' ENTREPRISES, UNE MESURE DEROGATOIRE A L' ARTICLE 21, PARAGRAPHE 1, POINT A ), DE LA DIRECTIVE ( 77/388/CEE ) DU CONSEIL DU 17 MAI 1977 EN MATIERE D' HARMONISATION DES LEGISLATIONS DES ETATS MEMBRES RELATIVES AUX TAXES SUR LE CHIFFRE D' AFFAIRES

  preparatory · FR · 3 April 1989

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• Πρόταση απόφασης του Συμβουλίου με την οποία επιτρέπεται στο Ηνωμένο Βασίλειο να εφαρμόζει κατά τη μεταβίβαση ορισμένων στοιχείων ενεργητικού σε ομάδες επιχειρήσεων, ένα μέτρο παρέκκλισης του άρθρου 21, παράγραφος 1 σημείο α της οδηγίας 77/388/ΕΟΚ του Συμβουλίου της 17ης Μαΐου 1977, σχετικά με την εναρμόνιση των νομοθεσιών των κρατών μελών για τους φόρους κύκλου εργασιών

  preparatory · EL · 3 April 1989

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