COM(2004)246 - Common system of VAT (Recast)

Please note

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

This Directive323 is drafted by the Directorate-General Taxation and Customs Union (TAXUD)324 of the European Commission and submitted to the Council of the European Union on April 15, 2004 and for raadpleging325 to the European Parliament.

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 on the common system of value added tax (Recast)
 
Legal instrument Directive
Decision making procedure Consultation procedure (CNS)
reference by COM-number326 COM(2004)246 EN
Additional COM-numbers COM(2004)246
procedure number328 2004/0079(CNS)
CELEX number329 52004PC0246

2.

Key dates

Document 15-04-2004
Online publication 15-04-2004
Decision 28-11-2006; Richtlijn 2006/112
Publication in Official Journal330 11-12-2006; Special edition in Romanian: Chapter 09 Volume 003,Special edition in Croatian: Chapter 09 Volume 001,Special edition in Bulgarian: Chapter 09 Volume 003,OJ L 347, 11.12.2006

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), consultations relevant to the dossier at hand 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. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 2. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 3. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 4. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p. 1).

     
  • 5. 
    Communication of the Commission to the European Parliament and to the Council: A strategy to improve the operation of the VAT system within the context of the internal market (COM(2000) 348 final, 7.6.2000).

     
  • 6. 
    First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ English Special Edition, Series I, Chapter 1967, p. 14).

     
  • 7. 
    Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes - Structure and procedures for application of the common system of value added tax (OJ English Special Edition, Series I, Chapter 1967, p. 16).

     
  • 8. 
    Council Directive 69/169/EEC of 28 May 1969 on the harmonisation of provisions laid down by Law, Regulation or Administrative Action relating to exemption from turnover tax and excise duty on imports in international travel (OJ English Special Edition, Series I, Chapter 1969(I), p. 232).

     
  • 9. 
    Council Directive 78/1035/EEC of 19 December 1978 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (OJ L 366, 28.12.1978, p. 34).

     
  • 10. 
    Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods (OJ L 105, 23.4.1983, p. 38).

     
  • 11. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p. 1).

     
  • 12. 
    Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ L 331, 27.12.1979, p. 11).

     
  • 13. 
    Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in Community territory (OJ L 326, 21.11.1986, p. 40).

     
  • 14. 
    Act of Accession of Denmark, Ireland and the United Kingdom of Great Britain and Northern Ireland (OJ L 73, 27.3.1972);

     
  • 15. 
    First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ English Special Edition, Series I, Chapter 1967, p. 14).

     
  • 16. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 17. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 18. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 19. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 20. 
    Act of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (OJ L 236, 23.9.2003).

     
  • 21. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 22. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 23. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 24. 
    Communication of the Commission to the European Parliament and to the Council: A strategy to improve the operation of the VAT system within the context of the internal market (COM(2000) 348 final, 7.6.2000).

     
  • 25. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 26. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p. 1).

     
  • 27. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 28. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 29. 
    Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ L 331, 27.12.1979, p. 11).

     
  • 30. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 31. 
    Report from the Commission to the Council in accordance with Articles 12(4) and 28(2)(g) of the Sixth Council Directive of 17 May 1977 (as amended) on the harmonization of the laws of the Member States relating to turn-over taxes - Common system of value added tax: uniform basis of assessment (COM(94) 584 final, 23.11.1994).

     
  • 32. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 33. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 34. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p. 1).

     
  • 35. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 36. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 37. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 38. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 39. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 40. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 41. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p. 1).

     
  • 42. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 43. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 44. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 45. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 46. 
    Communication of the Commission to the European Parliament and to the Council: A strategy to improve the operation of the VAT system within the context of the internal market (COM(2000) 348 final, 7.6.2000).

     
  • 47. 
    First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ English Special Edition, Series I, Chapter 1967, p. 14).

     
  • 48. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 49. 
    Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (OJ L 155, 7.6.1989, p. 9).

     
  • 50. 
    Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in Community territory (OJ L 326, 21.11.1986, p. 40).

     
  • 51. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 52. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 53. 
    See, in particular, Guideline No 4 of the 1998 Agreement and point 4 of the JPG.

     
  • 54. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 55. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 56. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 57. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 58. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p. 1).

     
  • 59. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 60. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 61. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 62. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p. 1).

     
  • 63. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 64. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 65. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 66. 
    Communication of the Commission to the European Parliament and to the Council: A strategy to improve the operation of the VAT system within the context of the internal market (COM(2000) 348 final, 7.6.2000).

     
  • 67. 
    First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ English Special Edition, Series I, Chapter 1967, p. 14).

     
  • 68. 
    Communication of the Commission to the European Parliament and to the Council: A strategy to improve the operation of the VAT system within the context of the internal market (COM(2000) 348 final, 7.6.2000).

     
  • 69. 
    First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ English Special Edition, Series I, Chapter 1967, p. 14).

     
  • 70. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 71. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 72. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 73. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p. 1).

     
  • 74. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 75. 
    Communication of the Commission to the European Parliament and to the Council: A strategy to improve the operation of the VAT system within the context of the internal market (COM(2000) 348 final, 7.6.2000).

     
  • 76. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 77. 
    First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ English Special Edition, Series I, Chapter 1967, p. 14).

     
  • 78. 
    Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes - Structure and procedures for application of the common system of value added tax (OJ English Special Edition, Series I, Chapter 1967, p. 16).

     
  • 79. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p. 1).

     
  • 80. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 81. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 82. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 83. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 84. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 85. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 86. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p. 1).

     
  • 87. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 88. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 89. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 90. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 91. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p. 1).

     
  • 92. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 93. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 94. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 95. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 96. 
    Communication of the Commission to the European Parliament and to the Council: A strategy to improve the operation of the VAT system within the context of the internal market (COM(2000) 348 final, 7.6.2000).

     
  • 97. 
    See point 4 of the JPG.

     
  • 98. 
    Council Directive 2001/115/EC of 20 December 2001 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 (OJ L 15, 17.1.2002, p. 24).

     
  • 99. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 100. 
    Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes - Structure and procedures for application of the common system of value added tax (OJ English Special Edition, Series I, Chapter 1967, p. 16).

     
  • 101. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 102. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 103. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 104. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 105. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 106. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 107. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 108. 
    See Guidelines Nos 5 and 7 of the 1998 Agreement and points 5 and 7 of the JPG.

     
  • 109. 
    See point 15.3 of the JPG.

     
  • 110. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 111. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 112. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 113. 
    See point 15.3. of the JPG.

     
  • 114. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 115. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 116. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 117. 
    See Guideline No 15 of the 1998 Agreement.

     
  • 118. 
    Communication of the Commission to the European Parliament and to the Council: A strategy to improve the operation of the VAT system within the context of the internal market (COM(2000) 348 final, 7.6.2000).

     
  • 119. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 120. 
    See Guideline No 22 of the 1998 Agreement and point 22 of the JPG.

     
  • 121. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 122. 
    See Guideline No 16 of the 1998 Agreement and point 16 of the JPG.

     
  • 123. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 124. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 125. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 126. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 127. 
    Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes - Structure and procedures for application of the common system of value added tax (OJ English Special Edition, Series I, Chapter 1967, p. 16).

     
  • 128. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p. 1).

     
  • 129. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 130. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 131. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 132. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 133. 
    See Guideline No 6 of the 1998 Agreement and point 6 of the JPG.

     
  • 134. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 135. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 136. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 137. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 138. 
    First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ English Special Edition, Series I, Chapter 1967, p. 14).

     
  • 139. 
    See Guideline No 16 of the 1998 Agreement.

     
  • 140. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p. 1).

     
  • 141. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 142. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 143. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 144. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 145. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 146. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 147. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 148. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 149. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 150. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 151. 
    First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ English Special Edition, Series I, Chapter 1967, p. 14).

     
  • 152. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 153. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 154. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 155. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p. 2).

     
  • 156. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p. 1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 157. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p. 1).

     
  • 158. 
    OJ C
     
  • 159. 
    OJ C
     
  • 160. 
    OJ C
     
  • 161. 
    OJ C
     
  • 162. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 163. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 164. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 165. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p.

    1).

     
  • 166. 
    Communication of the Commission to the European Parliament and to the Council: A strategy to improve the operation of the VAT system within the context of the internal market (COM(2000) 348 final, 7.6.2000).

     
  • 167. 
    First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ English Special Edition, Series I, Chapter 1967, p. 14).

     
  • 168. 
    Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes - Structure and procedures for application of the common system of value added tax (OJ English Special Edition, Series I, Chapter 1967, p. 16).

     
  • 169. 
    Council Directive 69/169/EEC of 28 May 1969 on the harmonisation of provisions laid down by Law, Regulation or Administrative Action relating to exemption from turnover tax and excise duty on imports in international travel (OJ English Special Edition, Series I, Chapter 1969(I), p. 232).

     
  • 170. 
    Council Directive 78/1035/EEC of 19 December 1978 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (OJ L 366, 28.12.1978, p. 34).

     
  • 171. 
    Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods (OJ L 105, 23.4.1983, p. 38).

     
  • 172. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p.

    1).

     
  • 173. 
    Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ L 331, 27.12.1979, p. 11).

     
  • 174. 
    Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in Community territory (OJ L 326, 21.11.1986, p. 40).

     
  • 175. 
    Act of Accession of Denmark, Ireland and the United Kingdom of Great Britain and Northern Ireland (OJ L 73, 27.3.1972);

     
  • 176. 
    First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ English Special Edition, Series I, Chapter 1967, p. 14).

     
  • 177. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 178. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 179. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 180. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 181. 
    Act of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (OJ L 236, 23.9.2003).

     
  • 182. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 183. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 184. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 185. 
    Communication of the Commission to the European Parliament and to the Council: A strategy to improve the operation of the VAT system within the context of the internal market (COM(2000) 348 final, 7.6.2000).

     
  • 186. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 187. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p.

    1).

     
  • 188. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 189. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 190. 
    Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ L 331, 27.12.1979, p. 11).

     
  • 191. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 192. 
    Report from the Commission to the Council in accordance with Articles 12(4) and 28(2)(g) of the Sixth Council Directive of 17 May 1977 (as amended) on the harmonization of the laws of the Member States relating to turn-over taxes - Common system of value added tax: uniform basis of assessment (COM(94) 584 final, 23.11.1994).

     
  • 193. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 194. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 195. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p.

    1).

     
  • 196. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 197. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 198. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 199. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 200. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 201. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 202. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p.

    1).

     
  • 203. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 204. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 205. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 206. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 207. 
    Communication of the Commission to the European Parliament and to the Council: A strategy to improve the operation of the VAT system within the context of the internal market (COM(2000) 348 final, 7.6.2000).

     
  • 208. 
    First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ English Special Edition, Series I, Chapter 1967, p. 14).

     
  • 209. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 210. 
    Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (OJ L 155, 7.6.1989, p.

    9).

     
  • 211. 
    Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in Community territory (OJ L 326, 21.11.1986, p. 40).

     
  • 212. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 213. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 214. 
    See, in particular, Guideline No 4 of the 1998 Agreement and point 4 of the JPG.

     
  • 215. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 216. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 217. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 218. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 219. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p.

    1).

     
  • 220. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 221. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 222. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 223. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p.

    1).

     
  • 224. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 225. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 226. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 227. 
    Communication of the Commission to the European Parliament and to the Council: A strategy to improve the operation of the VAT system within the context of the internal market (COM(2000) 348 final, 7.6.2000).

     
  • 228. 
    First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ English Special Edition, Series I, Chapter 1967, p. 14).

     
  • 229. 
    Communication of the Commission to the European Parliament and to the Council: A strategy to improve the operation of the VAT system within the context of the internal market (COM(2000) 348 final, 7.6.2000).

     
  • 230. 
    First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ English Special Edition, Series I, Chapter 1967, p. 14).

     
  • 231. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 232. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 233. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 234. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p.

    1).

     
  • 235. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 236. 
    Communication of the Commission to the European Parliament and to the Council: A strategy to improve the operation of the VAT system within the context of the internal market (COM(2000) 348 final, 7.6.2000).

     
  • 237. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 238. 
    First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ English Special Edition, Series I, Chapter 1967, p. 14).

     
  • 239. 
    Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes - Structure and procedures for application of the common system of value added tax (OJ English Special Edition, Series I, Chapter 1967, p. 16).

     
  • 240. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p.

    1).

     
  • 241. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 242. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 243. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 244. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 245. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 246. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 247. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p.

    1).

     
  • 248. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 249. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 250. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 251. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 252. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p.

    1).

     
  • 253. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 254. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 255. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 256. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 257. 
    Communication of the Commission to the European Parliament and to the Council: A strategy to improve the operation of the VAT system within the context of the internal market (COM(2000) 348 final, 7.6.2000).

     
  • 258. 
    See point 4 of the JPG.

     
  • 259. 
    Council Directive 2001/115/EC of 20 December 2001 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 (OJ L 15, 17.1.2002, p. 24).

     
  • 260. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 261. 
    Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes - Structure and procedures for application of the common system of value added tax (OJ English Special Edition, Series I, Chapter 1967, p. 16).

     
  • 262. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 263. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 264. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 265. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 266. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 267. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 268. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 269. 
    See Guidelines Nos 5 and 7 of the 1998 Agreement and points 5 and 7 of the JPG.

     
  • 270. 
    See point 15.3 of the JPG.

     
  • 271. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 272. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 273. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 274. 
    See point 15.3. of the JPG.

     
  • 275. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 276. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 277. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 278. 
    See Guideline No 15 of the 1998 Agreement.

     
  • 279. 
    Communication of the Commission to the European Parliament and to the Council: A strategy to improve the operation of the VAT system within the context of the internal market (COM(2000) 348 final, 7.6.2000).

     
  • 280. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 281. 
    See Guideline No 22 of the 1998 Agreement and point 22 of the JPG.

     
  • 282. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 283. 
    See Guideline No 16 of the 1998 Agreement and point 16 of the JPG.

     
  • 284. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 285. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 286. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 287. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 288. 
    Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes - Structure and procedures for application of the common system of value added tax (OJ English Special Edition, Series I, Chapter 1967, p. 16).

     
  • 289. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p.

    1).

     
  • 290. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 291. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 292. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 293. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 294. 
    See Guideline No 6 of the 1998 Agreement and point 6 of the JPG.

     
  • 295. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 296. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 297. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 298. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 299. 
    First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ English Special Edition, Series I, Chapter 1967, p. 14).

     
  • 300. 
    See Guideline No 16 of the 1998 Agreement.

     
  • 301. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p.

    1).

     
  • 302. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 303. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 304. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 305. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 306. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 307. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 308. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 309. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 310. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 311. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 312. 
    First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ English Special Edition, Series I, Chapter 1967, p. 14).

     
  • 313. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 314. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 315. 
    Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p.

    1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61).

     
  • 316. 
    Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts (OJ C 102, 4.4.1996, p.

    2).

     
  • 317. 
    Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation (OJ C 73, 17.3.1999, p.

    1) (1998 Agreement). That Agreement has been implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).

     
  • 318. 
    Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (OJ C 77, 28.3.2002, p.

    1).

     
  • 319. 
    OJ C
     
  • 320. 
    OJ C
     
  • 321. 
    OJ C
     
  • 322. 
    OJ C
     
  • 323. 
    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.
     
  • 324. 
    The Directorate-General Taxation and Customs Union has to manage, defend and develop the customs unon as an essential part of securing the outer borders of the European Union.
     
  • 325. 
    This procedure is one of the special legislative procedures used in the European Union. The consultation procedure is used for politically sensitive issues, where the member states bear responsibility for policy making and where the member states make decisions based on unanimity.
     
  • 326. 
    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.
     
  • 327. 
    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.
     
  • 328. 
    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.
     
  • 329. 
    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.
     
  • 330. 
    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.