2004/0261(CNS)

Value added tax VAT: one-stop scheme to simplify tax obligations

Basic information

2004/0261(CNS)

CNS - Consultation procedure

Directive

Subject

2.70.02 Indirect taxation, VAT, excise duties

Status

Procedure lapsed or withdrawn

Key players

Key events

Date Event Reference Summary
29/10/2004 Legislative proposal published COM(2004)0728
16/11/2004 Debate in Council
27/04/2005 Committee referral announced in Parliament
21/06/2005 Vote in committee
06/07/2005 Committee report tabled for plenary, 1st reading/single reading A6-0228/2005
06/09/2005 Debate in Parliament
07/09/2005 Decision by Parliament T6-0332/2005
07/09/2005 Results of vote in Parliament
08/11/2005 Debate in Council
05/05/2006 Debate in Council
07/06/2006 Debate in Council
28/11/2006 Debate in Council
05/06/2007 Debate in Council
21/05/2014 Proposal withdrawn by Commission

Technical information

Procedure reference 2004/0261(CNS)
Procedure type CNS - Consultation procedure
Procedure subtype Legislation
Legislative instrument Directive
Legal basis Treaty on the Functioning of the European Union TFEU 113
Stage reached in procedure Procedure lapsed or withdrawn

Documentation gateway

  • Document type Committee Reference Date Summary
    Amendments tabled in committee PE359.965 03/06/2005
    Committee report tabled for plenary, 1st reading/single reading A6-0228/2005 06/07/2005
    Text adopted by Parliament, 1st reading/single reading T6-0332/2005 OJ C 193 17.08.2006, p. 0127-0249 E 07/09/2005
  • Document type Reference Date Summary
    Legislative proposal COM(2004)0728 29/10/2004
  • Institution/body Document type Reference Date Summary
    EESC Economic and Social Committee: opinion, report CES0531/2005 OJ C 267 27.10.2005, p. 0045-0049 12/05/2005

Additional information

Source Document Date
European Commission EUR-Lex