Report from the Commission on reduced VAT rates drawn up in accordance with Article 12(4) of the Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment

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Official report CELEX 52001DC0599 from European Union at European Commission. Dated 22 October 2001. Status: open.

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11 official files

• Report from the Commission on reduced VAT rates drawn up in accordance with Article 12(4) of the Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment

  preparatory · EN · 22 October 2001

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• Mitteilung der Kommission über die ermäßigten MwSt-Sätze gemäß Artikel 12 Absatz 4 der Sechsten Richtlinie des Rates vom 17. Mai 1977 zur Harmonisierung der Rechtsvorschriften der Mitgliedstaaten über die Umsatzsteuern - Gemeinsames MwSt-System: einheitliche steuerpflichtige Bemessungsgrundlage

  preparatory · DE · 22 October 2001

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• Verslag van de Commissie over de verlaagde BTW-tarieven overeenkomstig artikel 12, lid 4, van de zesde richtlijn van de Raad van 17 mei 1977 betreffende de harmonisatie van de wetgevingen der lidstaten inzake omzetbelasting - Gemeenschappelijk stelsel van belasting over de toegevoegde waarde: uniforme grondslag

  preparatory · NL · 22 October 2001

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• Rapport från kommissionen om reducerade mervärdesskattesatser utarbetad i enlighet med artikel 12.4 i rådets sjätte direktiv av den 17 maj 1977 om harmonisering av medlemsstaternas lagstiftning rörande omsättningsskatter - Gemensamt system för mervärdeskatt: enhetlig beräkningsgrund

  preparatory · SV · 22 October 2001

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• Beretning fra kommissionen om de nedsatte momssatser udarbejdet i henhold til artikel 12, stk. 4, i Rådets sjette direktiv af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter - Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag

  preparatory · DA · 22 October 2001

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• Relatório da Comissão sobre as taxas reduzidas de IVA, elaborado em conformidade com o nº 4 do artigo 12º da Sexta Directiva do Conselho, de 17 de Maio de 1977, relativa à harmonização das legislações dos Estados-Membros respeitantes aos impostos sobre o volume de negócios - Sistema comum do imposto sobre o valor acrescentado: matéria colectável uniforme

  preparatory · PT · 22 October 2001

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• Rapport de la Commission sur les taux réduits de TVA, établi conformément à l'article 12, paragraphe 4, de la sixième directive du Conseil, du 17 mai 1977, en matière d'harmonisation des législations des États membres relatives aux taxes sur le chiffre d'affaires - Système commun de TVA: assiette uniforme

  preparatory · FR · 22 October 2001

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• Relazione della Commissione sulle aliquote ridotte IVA, elaborata in conformità dell'articolo 12, paragrafo 4, della sesta direttiva del Consiglio, del 17 maggio 1977, in materia di armonizzazione delle legislazioni degli Stati membri sulle imposte sul volume d'affari - Sistema comune dell'IVA: base imponibile uniforme

  preparatory · IT · 22 October 2001

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• Informe de la Comisión sobre los tipos reducidos del IVA elaborado de conformidad con lo dispuesto en el apartado 4 del artículo 12 de la Sexta Directiva del Consejo, de 17 de mayo de 1977, en materia de armonización de las legislaciones de los Estados Miembros relativas a los impuestos sobre el volumen de negocios - Sistema común del Impuesto sobre el Valor Añadido: base imponible uniforme

  preparatory · ES · 22 October 2001

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• Έκθεση της Επιτροπής σχετικά με τους μειωμένους συντελεστές του ΦΠΑ που εκπονήθηκε σύμφωνα με το άρθρο 12 παράγραφος 4 της έκτης οδηγίας του Συμβουλίου, της 17ης Μαΐου 1977, περί εναρμονίσεως των νομοθεσιών των κρατών μελών των σχετικών με τους φόρους κύκλου εργασιών - Κοινό σύστημα ΦΠΑ: ομοιόμορφη φορολογική βάση

  preparatory · EL · 22 October 2001

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• Komission kertomus alennetuista arvonlisäverokannoista jäsenvaltioiden liikevaihtoverolainsäädännön yhdenmukaistamisesta 17 päivänä toukokuuta 1977 annetun kuudennen neuvoston direktiivin 12 artiklan 4 kohdan mukaisesti - Yhteinen arvonlisäverojärjestelmä: yhdenmukainen määräytymisperuste

  preparatory · FI · 22 October 2001

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