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1998/0209(CNS) Value added tax VAT: right to deduct

Progress: Procedure lapsed or withdrawn

RoleCommitteeRapporteurShadows
ECON GAROSCI Riccardo (icon: )
Legal Basis:
EC Treaty (after Amsterdam) EC 093

Events

2006/03/17
   all - Additional information
Details

“ Following the screening exercise of proposals pending undertaken as part of its effort for better regulation in the framework of the Partnership for Growth and Jobs in the European Union, the Commission has decided to withdraw certain proposals on which the Legislator has not yet reached a decision and which were found not to be consistent with the Lisbon and Better Regulation criteria, unlikely to make further progress in the legislative process or found to be no longer topical for objective reasons”. (OJ C64 of 17.03.2006, pages 3-10).

2002/11/05
   CSL - Debate in Council
Details

The Council took note of a progress report concerning VAT-right to deduct (including cross border right of deduction) and of a Commission report on the review of Article 9 of the 6th VAT Directive. ( 13347/1/02 REV 1 and 13634/02).

The Council also asked the Permanent Representatives Committee to report in a forthcoming Council session on the proposal for amending the 6th VAT Directive as regards the rules governing the right to deduct and invited the Commission to continue its work on the revision of Article 9 of the 6th VAT Directive.

Documents
2460
2002/11/05
   CSL - Council Meeting
1999/01/28
   ESC - Economic and Social Committee: opinion, report
Documents
CES0071/1999
OJ C 101 12.04.1999, p. 0073
1999/01/14
   EP - Text adopted by Parliament, 1st reading/single reading
Documents
OJ C 104 14.04.1999, p. 0103-0125
T4-0031/1999
1999/01/14
   EP - Decision by Parliament
Documents
T4-0031/1999
1999/01/13
   EP - Debate in Parliament
Documents
Debate in Parliament
1998/12/08
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
A4-0490/1998
OJ C 104 14.04.1999, p. 0004
1998/12/08
   EP - Vote in committee
1998/12/07
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
A4-0490/1998
1998/09/14
   EP - Committee referral announced in Parliament
1998/09/03
   EP -
1998/06/17
   EC - Legislative proposal
Documents
EUR-Lex
COM(1998)0377
1998/06/16
   EC - Legislative proposal published
Documents
EUR-Lex
COM(1998)0377

Documents

History

(these mark the time of scraping, not the official date of the change)

2023-08-03Show (6) Changes | Timetravel
docs/0
date
1998-06-17T00:00:00
docs
summary
type
Legislative proposal
body
EC
docs/0
date
1998-11-05T00:00:00
docs
title: PE228.240
type
Committee draft report
body
EP
docs/2/docs/0/url
Old
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:1999:104:TOC
New
https://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1999:104:SOM:EN:HTML
events/0/date
Old
1998-06-17T00:00:00
New
1998-06-16T00:00:00
events/3/date
Old
1998-12-08T00:00:00
New
1998-12-07T00:00:00
procedure/dossier_of_the_committee
  • ECON/4/10395
2021-12-18Show (7) Changes | Timetravel
docs/1/docs/0/url
Old
http://www.europarl.europa.eu/doceo/document/A-4-1998-0490_EN.html
New
https://www.europarl.europa.eu/doceo/document/A-4-1998-0490_EN.html
docs/3/docs/0/url
Old
https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:0071)(documentyear:1999)(documentlanguage:EN)
New
https://dmsearch.eesc.europa.eu/search/public?k=(documenttype:AC)(documentnumber:0071)(documentyear:1999)(documentlanguage:EN)
events/1/type
Old
Committee referral announced in Parliament, 1st reading/single reading
New
Committee referral announced in Parliament
events/2/type
Old
Vote in committee, 1st reading/single reading
New
Vote in committee
events/3/docs/0/url
Old
http://www.europarl.europa.eu/doceo/document/A-4-1998-0490_EN.html
New
https://www.europarl.europa.eu/doceo/document/A-4-1998-0490_EN.html
events/4/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=19990113&type=CRE
New
https://www.europarl.europa.eu/doceo/document/EN&reference=19990113&type=CRE
events/5/type
Old
Decision by Parliament, 1st reading/single reading
New
Decision by Parliament
2020-01-19Show (6) Changes | Timetravel
docs/1
date
1998-12-08T00:00:00
docs
type
Committee report tabled for plenary, 1st reading/single reading
body
EP
docs/1
date
1998-12-08T00:00:00
docs
type
Committee report tabled for plenary, 1st reading/single reading
body
EP
docs/2/docs/0/url
Old
http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1999:104:SOM:EN:HTML
New
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:1999:104:TOC
docs/3/docs/1/url
Old
http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1999:101:SOM:EN:HTML
New
https://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1999:101:SOM:EN:HTML
events/0/docs/0/url
Old
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1998&nu_doc=377
New
https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1998&nu_doc=377
events/3/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1998-490&language=EN
New
http://www.europarl.europa.eu/doceo/document/A-4-1998-0490_EN.html
2019-07-06Show (8) Changes | Timetravel
activities
  • date: 1998-06-17T00:00:00 docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1998&nu_doc=377 title: COM(1998)0377 type: Legislative proposal published celexid: CELEX:51998PC0377(02):EN body: EC commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union type: Legislative proposal published
  • date: 1998-09-14T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 1998-09-03T00:00:00 committee_full: Economic and Monetary Affairs, Industrial Policy rapporteur: group: PPE name: GAROSCI Riccardo
  • body: EP committees: body: EP responsible: True committee: ECON date: 1998-09-03T00:00:00 committee_full: Economic and Monetary Affairs, Industrial Policy rapporteur: group: PPE name: GAROSCI Riccardo docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1998-490&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A4-0490/1998 date: 1998-12-08T00:00:00 type: Vote in committee, 1st reading/single reading
  • date: 1999-01-13T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=19990113&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament
  • date: 1999-01-14T00:00:00 docs: type: Decision by Parliament, 1st reading/single reading title: T4-0031/1999 body: EP type: Decision by Parliament, 1st reading/single reading
  • body: CSL meeting_id: X017 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=X017*&MEET_DATE=05/11/2002 type: Debate in Council title: X017 council: Economic and Financial Affairs ECOFIN date: 2002-11-05T00:00:00 type: Council Meeting
  • date: 2006-03-17T00:00:00 body: all type: Additional information
commission
  • body: EC dg: Taxation and Customs Union commissioner: --
council
  • body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2460 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2460*&MEET_DATE=05/11/2002 date: 2002-11-05T00:00:00
docs
  • date: 1998-11-05T00:00:00 docs: title: PE228.240 type: Committee draft report body: EP
  • date: 1998-12-08T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1998-490&language=EN title: A4-0490/1998 url: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:1999:104:TOC title: OJ C 104 14.04.1999, p. 0004 type: Committee report tabled for plenary, 1st reading/single reading body: EP
  • date: 1999-01-14T00:00:00 docs: url: http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1999:104:SOM:EN:HTML title: OJ C 104 14.04.1999, p. 0103-0125 title: T4-0031/1999 summary: type: Text adopted by Parliament, 1st reading/single reading body: EP
  • date: 1999-01-28T00:00:00 docs: url: https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:0071)(documentyear:1999)(documentlanguage:EN) title: CES0071/1999 url: http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1999:101:SOM:EN:HTML title: OJ C 101 12.04.1999, p. 0073 type: Economic and Social Committee: opinion, report body: ESC
events
  • date: 1998-06-17T00:00:00 type: Legislative proposal published body: EC docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1998&nu_doc=377 title: EUR-Lex title: COM(1998)0377 summary:
  • date: 1998-09-14T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 1998-12-08T00:00:00 type: Vote in committee, 1st reading/single reading body: EP summary:
  • date: 1998-12-08T00:00:00 type: Committee report tabled for plenary, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1998-490&language=EN title: A4-0490/1998
  • date: 1999-01-13T00:00:00 type: Debate in Parliament body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=19990113&type=CRE title: Debate in Parliament
  • date: 1999-01-14T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: title: T4-0031/1999 summary:
  • date: 2002-11-05T00:00:00 type: Debate in Council body: CSL docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2460*&MEET_DATE=05/11/2002 title: 2460 summary: The Council took note of a progress report concerning VAT-right to deduct (including cross border right of deduction) and of a Commission report on the review of Article 9 of the 6th VAT Directive. ( 13347/1/02 REV 1 and 13634/02). The Council also asked the Permanent Representatives Committee to report in a forthcoming Council session on the proposal for amending the 6th VAT Directive as regards the rules governing the right to deduct and invited the Commission to continue its work on the revision of Article 9 of the 6th VAT Directive.
  • date: 2006-03-17T00:00:00 type: Additional information body: all summary: “ Following the screening exercise of proposals pending undertaken as part of its effort for better regulation in the framework of the Partnership for Growth and Jobs in the European Union, the Commission has decided to withdraw certain proposals on which the Legislator has not yet reached a decision and which were found not to be consistent with the Lisbon and Better Regulation criteria, unlikely to make further progress in the legislative process or found to be no longer topical for objective reasons”. (OJ C64 of 17.03.2006, pages 3-10).
other
  • body: CSL type: Council Meeting council: Former Council configuration
  • body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union
procedure/dossier_of_the_committee
Old
ECON/4/10395
New
  • ECON/4/10395
procedure/subject
Old
  • 2.70.02 Indirect taxation, VAT, excise duties
New
2.70.02
Indirect taxation, VAT, excise duties
2015-11-04Show (3) Changes | Timetravel
activities/5/meeting_id
Old
2460
New
X017
links/European Commission/title
Old
PreLex
New
EUR-Lex
procedure/dossier_of_the_committee
ECON/4/10395
2015-01-08Show (4) Changes | Timetravel
activities/5/docs/0/title
Old
2460
New
X017
activities/5/docs/0/url
Old
http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2460*&MEET_DATE=05/11/2002
New
http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=X017*&MEET_DATE=05/11/2002
procedure/dossier_of_the_committee
ECON/4/10395
procedure/title
Old
Value added tax VAT: right to deduct (amend. direct. 77/388/EEC)
New
Value added tax VAT: right to deduct
2014-11-10Show (5) Changes
activities
  • date: 1998-06-17T00:00:00 docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1998&nu_doc=377 title: COM(1998)0377 type: Legislative proposal published celexid: CELEX:51998PC0377(02):EN body: EC type: Legislative proposal published commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union
  • date: 1998-09-14T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 1998-09-03T00:00:00 committee_full: Economic and Monetary Affairs, Industrial Policy rapporteur: group: PPE name: GAROSCI Riccardo
  • body: EP committees: body: EP responsible: True committee: ECON date: 1998-09-03T00:00:00 committee_full: Economic and Monetary Affairs, Industrial Policy rapporteur: group: PPE name: GAROSCI Riccardo docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1998-490&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A4-0490/1998 date: 1998-12-08T00:00:00 type: Vote in committee, 1st reading/single reading
  • date: 1999-01-13T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=19990113&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament
  • date: 1999-01-14T00:00:00 docs: type: Decision by Parliament, 1st reading/single reading title: T4-0031/1999 body: EP type: Decision by Parliament, 1st reading/single reading
  • body: CSL meeting_id: 2460 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2460*&MEET_DATE=05/11/2002 type: Debate in Council title: 2460 council: Economic and Financial Affairs ECOFIN date: 2002-11-05T00:00:00 type: Council Meeting
  • date: 2006-03-17T00:00:00 body: all type: Additional information
committees
  • body: EP responsible: True committee: ECON date: 1998-09-03T00:00:00 committee_full: Economic and Monetary Affairs, Industrial Policy rapporteur: group: PPE name: GAROSCI Riccardo
links
European Commission
other
  • body: CSL type: Council Meeting council: Former Council configuration
  • body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union
procedure
dossier_of_the_committee
ECON/4/10395
reference
1998/0209(CNS)
subtype
Legislation
legal_basis
EC Treaty (after Amsterdam) EC 093
stage_reached
Procedure lapsed or withdrawn
instrument
Directive
title
Value added tax VAT: right to deduct (amend. direct. 77/388/EEC)
type
CNS - Consultation procedure
subject
2.70.02 Indirect taxation, VAT, excise duties
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