COM(2000)650 - Amendment of Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of VAT

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This page contains a limited version of this dossier in the EU Monitor.

Contents

  1. Key information
  2. Key dates
  3. Related information
  4. Resulting legislation
  5. Full version
  6. EU Monitor

1.

Key information

official title

Proposal for a Council Directive amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax
 
Legal instrument Directive
Decision making procedure Consultation procedure (CNS)
reference by COM-number81 COM(2000)650 EN
Additional COM-numbers COM(2000)650
procedure number83 2000/0289(CNS)
CELEX number84 52000PC0650

2.

Key dates

Document 17-11-2000
Online publication 17-11-2000
Decision 20-12-2001; Richtlijn 2001/115
Publication in Official Journal85 17-01-2002; Special edition in Latvian: Chapter 09 Volume 001,Special edition in Slovenian: Chapter 09 Volume 001,Special edition in Slovak: Chapter 09 Volume 001,Special edition in Polish: Chapter 09 Volume 001,Special edition in Czech: Chapter 09 Volume 001,Special edition in Estonian: Chapter 09 Volume 001,Special edition in Hungarian: Chapter 09 Volume 001,Special edition in Lithuanian: Chapter 09 Volume 001,Special edition in Maltese: Chapter 09 Volume 001,OJ L 15, 17.1.2002

3.

Related information

4.

Resulting legislation

 

5.

Full version

This page is also available in a full version containing the latest state of affairs, the summary of the European Parliament Legislative Observatory, the legal basis, the legal context, other dossiers related to the dossier at hand, the stakeholders involved (e.g. European Commission directorates-general, European Parliament committees, Council configurations and even individual EU Commissioners and Members of the European Parliament) and finally documents of the European Parliament, the Council of Ministers and the European Commission.

The full version is available for registered users of the EU Monitor by ANP and PDC Informatie Architectuur.

6.

EU Monitor

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  • 1. 
    Simpler Legislation for the Internal Market.

     
  • 2. 
    COM(97) 618 final, 24.11.1997.

     
  • 3. 
    This report was drawn up by Price Waterhouse
     
  • 4. 
    OJ L 145, 13.6.1977, p. 1; Directive as last amended by Directive 2000/17/EC (OJ L 84, 5.4.2000, p. 24).

     
  • 5. 
    This report was drawn up by Price Waterhouse
     
  • 6. 
    This interpretation was also confirmed by the judgment of the Court of Justice of the European Communities of 17 September 1997 Finanzamt Osnabrück-Land v Bernhard Langhorst.

     
  • 7. 
    Supply of services in the intra-Community transport of goods, supply of services ancillary to the intra-Community transport of goods, supply of services rendered by intermediaries and supply of services in the case of valuations of or work on movable tangible property.

     
  • 8. 
    Intra-Community supply of goods.

     
  • 9. 
    COM(97) 618 final, 24.11.1997.

     
  • 10. 
    Particulars which can be used to establish whether or not the vehicle in question is a new 'means of transport' within the meaning of the Sixth Directive, and should therefore be taxed at the place of acquisition. These particulars relate in particular to the age of the vehicle and its kilometrage.

     
  • 11. 
    The term 'triangular transaction' is used to refer to cases in which company A established in Member State A sells a good to company B established in Member State B which then in turn sells it on to company C established in Member State C where the goods in question are transported directly from Member State A to Member State C. In such cases and on certain conditions, company B is not required to register for VAT purposes in Member State C, company C being designated as the taxable person.

     
  • 12. 
    This report was drawn up by Price Waterhouse
     
  • 13. 
    Electronic Data Interchange.

     
  • 14. 
    The term 'triangular transaction' is used to refer to cases in which company A established in Member State A sells a good to company B established in Member State B which then in turn sells it on to company C established in Member State C where the goods in question are transported directly from Member State A to Member State C. In such cases and on certain conditions, company B is not required to register for VAT purposes in Member State C, company C being designated as the taxable person.

     
  • 15. 
    OJ L 145, 13.6.1977, p. 1; Directive as last amended by Directive 2000/17/EC (OJ L 84, 5.4.2000, p. 24).

     
  • 16. 
    The Euro is of course considered to be the national currency of the Euro zone, alongside the national currencies with which it will coexist throughout the transitional period.

     
  • 17. 
    COM(97) 618 final, 24.11.1997.

     
  • 18. 
    Electronic Data Interchange.

     
  • 19. 
    COM(97) 618 final, 24.11.1997.

     
  • 20. 
    OJ L 13, 19.1.2000, p. 12.

     
  • 21. 
    COM(97) 618 final, 24.11.1997.

     
  • 22. 
    The Communication from the Commission to the Council, the European Parliament, the Economic and Social Committee and the Committee of the Regions, entitled 'Ensuring security and trust in electronic communication - Towards a European framework for digital signatures and encryption' (COM(1997) 503 of 8 October 1997) provides more detailed information on these methods.

     
  • 23. 
    OJ L 217, 5.8.1998, p. 18.

     
  • 24. 
    Particulars which can be used to establish whether or not the vehicle in question is a new 'means of transport' within the meaning of the Sixth Directive, and should therefore be taxed at the place of acquisition. These particulars relate in particular to the age of the vehicle and its kilometrage.

     
  • 25. 
    Communication from the Commission to the Council and the European Parliament - A strategy to improve the operation of the VAT system within the context of the Internal Market (COM(2000) 348 of 7 June 2000).

     
  • 26. 
    OJ C

     
  • 27. 
    OJ C

     
  • 28. 
    OJ C

     
  • 29. 
    This report was drawn up by Price Waterhouse
     
  • 30. 
    OJ L 145, 13.6.1977, p. 1.

     
  • 31. 
    OJ L 84, 5.4.2000, p. 24.

     
  • 32. 
    COM(97) 618 final of 24 November 1997.

     
  • 33. 
    COM(97) 618 final, 24.11.1997.

     
  • 34. 
    OJ L 13, 19.1.2000, p. 12.

     
  • 35. 
    OJ L 281, 23.11.1995, p. 31.

     
  • 36. 
    Simpler Legislation for the Internal Market.

     
  • 37. 
    COM(97) 618 final, 24.11.1997.

     
  • 38. 
    This report was drawn up by Price Waterhouse
     
  • 39. 
    COM(97) 618 final, 24.11.1997.

     
  • 40. 
    The term 'triangular transaction' is used to refer to cases in which company A established in Member State A sells a good to company B established in Member State B which then in turn sells it on to company C established in Member State C where the goods in question are transported directly from Member State A to Member State C. In such cases and on certain conditions, company B is not required to register for VAT purposes in Member State C, company C being designated as the taxable person.

     
  • 41. 
    Simpler Legislation for the Internal Market.

     
  • 42. 
    COM(97) 618 final, 24.11.1997.

     
  • 43. 
    This report was drawn up by Price Waterhouse
     
  • 44. 
    OJ L 145, 13.6.1977, p. 1; Directive as last amended by Directive 2000/17/EC (OJ L 84, 5.4.2000, p. 24).

     
  • 45. 
    This report was drawn up by Price Waterhouse
     
  • 46. 
    This interpretation was also confirmed by the judgment of the Court of Justice of the European Communities of 17 September 1997 Finanzamt Osnabrück-Land v Bernhard Langhorst.

     
  • 47. 
    Supply of services in the intra-Community transport of goods, supply of services ancillary to the intra-Community transport of goods, supply of services rendered by intermediaries and supply of services in the case of valuations of or work on movable tangible property.

     
  • 48. 
    Intra-Community supply of goods.

     
  • 49. 
    COM(97) 618 final, 24.11.1997.

     
  • 50. 
    Particulars which can be used to establish whether or not the vehicle in question is a new 'means of transport' within the meaning of the Sixth Directive, and should therefore be taxed at the place of acquisition. These particulars relate in particular to the age of the vehicle and its kilometrage.

     
  • 51. 
    The term 'triangular transaction' is used to refer to cases in which company A established in Member State A sells a good to company B established in Member State B which then in turn sells it on to company C established in Member State C where the goods in question are transported directly from Member State A to Member State C. In such cases and on certain conditions, company B is not required to register for VAT purposes in Member State C, company C being designated as the taxable person.

     
  • 52. 
    This report was drawn up by Price Waterhouse
     
  • 53. 
    Electronic Data Interchange.

     
  • 54. 
    The term 'triangular transaction' is used to refer to cases in which company A established in Member State A sells a good to company B established in Member State B which then in turn sells it on to company C established in Member State C where the goods in question are transported directly from Member State A to Member State C. In such cases and on certain conditions, company B is not required to register for VAT purposes in Member State C, company C being designated as the taxable person.

     
  • 55. 
    OJ L 145, 13.6.1977, p. 1; Directive as last amended by Directive 2000/17/EC (OJ L 84, 5.4.2000, p. 24).

     
  • 56. 
    The Euro is of course considered to be the national currency of the Euro zone, alongside the national currencies with which it will coexist throughout the transitional period.

     
  • 57. 
    COM(97) 618 final, 24.11.1997.

     
  • 58. 
    Electronic Data Interchange.

     
  • 59. 
    COM(97) 618 final, 24.11.1997.

     
  • 60. 
    OJ L 13, 19.1.2000, p. 12.

     
  • 61. 
    COM(97) 618 final, 24.11.1997.

     
  • 62. 
    The Communication from the Commission to the Council, the European Parliament, the Economic and Social Committee and the Committee of the Regions, entitled 'Ensuring security and trust in electronic communication - Towards a European framework for digital signatures and encryption' (COM(1997) 503 of 8 October 1997) provides more detailed information on these methods.

     
  • 63. 
    OJ L 217, 5.8.1998, p. 18.

     
  • 64. 
    Particulars which can be used to establish whether or not the vehicle in question is a new 'means of transport' within the meaning of the Sixth Directive, and should therefore be taxed at the place of acquisition. These particulars relate in particular to the age of the vehicle and its kilometrage.

     
  • 65. 
    Communication from the Commission to the Council and the European Parliament - A strategy to improve the operation of the VAT system within the context of the Internal Market (COM(2000) 348 of 7 June 2000).

     
  • 66. 
    OJ C

     
  • 67. 
    OJ C

     
  • 68. 
    OJ C

     
  • 69. 
    This report was drawn up by Price Waterhouse
     
  • 70. 
    OJ L 145, 13.6.1977, p. 1.

     
  • 71. 
    OJ L 84, 5.4.2000, p. 24.

     
  • 72. 
    COM(97) 618 final of 24 November 1997.

     
  • 73. 
    COM(97) 618 final, 24.11.1997.

     
  • 74. 
    OJ L 13, 19.1.2000, p. 12.

     
  • 75. 
    OJ L 281, 23.11.1995, p. 31.

     
  • 76. 
    Simpler Legislation for the Internal Market.

     
  • 77. 
    COM(97) 618 final, 24.11.1997.

     
  • 78. 
    This report was drawn up by Price Waterhouse
     
  • 79. 
    COM(97) 618 final, 24.11.1997.

     
  • 80. 
    The term 'triangular transaction' is used to refer to cases in which company A established in Member State A sells a good to company B established in Member State B which then in turn sells it on to company C established in Member State C where the goods in question are transported directly from Member State A to Member State C. In such cases and on certain conditions, company B is not required to register for VAT purposes in Member State C, company C being designated as the taxable person.

     
  • 81. 
    De Europese Commissie kent nummers toe aan officiële documenten van de Europese Unie. De Commissie maakt onderscheid in een aantal typen documenten door middel van het toekennen van verschillende nummerseries. Het onderscheid is gebaseerd op het soort document en/of de instelling van de Unie van wie het document afkomstig is.
     
  • 82. 
    De Raad van de Europese Unie kent aan wetgevingsdossiers een uniek toe. Dit nummer bestaat uit een vijfcijferig volgnummer gevolgd door een schuine streep met de laatste twee cijfers van het jaartal, bijvoorbeeld 12345/00 - een document met nummer 12345 uit het jaar 2000.
     
  • 83. 
    Het interinstitutionele nummer is een nummerreeks die binnen de Europese Unie toegekend wordt aan voorstellen voor regelgeving van de Europese Commissie.
    Binnen de Europese Unie worden nog een aantal andere nummerseries gebruikt. Iedere instelling heeft één of meerdere sets documenten met ieder een eigen nummering. Die reeksen komen niet overeen met elkaar of het interinstitutioneel nummer.
     
  • 84. 
    Deze databank van de Europese Unie biedt de mogelijkheid de actuele werkzaamheden (workflow) van de Europese instellingen (Europees Parlement, Raad, ESC, Comité van de Regio's, Europese Centrale Bank, Hof van Justitie enz.) te volgen. EURlex volgt alle voorstellen (zoals wetgevende en begrotingsdossiers) en mededelingen van de Commissie, vanaf het moment dat ze aan de Raad of het Europees Parlement worden voorgelegd.
     
  • 85. 
    Als dag van bekendmaking van een Europees besluit geldt de dag waarop het besluit in het Publicatieblad wordt bekendgemaakt, en daardoor in alle officiële talen van de Europese Unie bij het Publicatiebureau beschikbaar is.
     
  • 86. 
    This legally binding act of the European Union establishes a set of objectives which all member states of the European Union must fulfil. The member states are required to implement directives. The member states are free to choose the manner they see fit to fulfil the required objectives.