COM(2000)348 - A strategy to improve the operation of the VAT system within the context of the internal market

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

1.

Key information

official title

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
 
Legal instrument Communication
reference by COM-number25 COM(2000)348 EN
Additional COM-numbers COM(2000)348
CELEX number28 52000DC0348

2.

Key dates

Document 07-06-2000
Online publication 07-06-2000

3.

Related information

 

4.

Full version

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5.

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  • 1. 
    Report by the Commission to the Council and the European Parliament on the operation of the transitional arrangements for charging VAT in intra-Community trade (COM(94) 515 final of 23 November 1994, unpublished)

     
  • 2. 
    A common system of VAT - a programme for the single market (COM(96) 328 final of 22 July 1996, unpublished)

     
  • 3. 
    Report from the Commission to the Council and the European Parliament - Third Article 14 report on the application of Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) and Fourth report under Article 12 of Regulation (EEC, Euratom) No 1553/89 on VAT collection and control procedures (COM(2000) 28 final of 28 January 2000) europa.eu.int/comm/taxation_customs/publications

     
  • 4. 
    Intra-Community trade is valued at EUR 930 billion annually. VAT accounts for 15 to 25% depending on the Member State, i.e. EUR 162.75 billion. According to the Commission's estimates fraud accounts for 5% of this amount, in other words a loss of EUR 8 billion in tax revenue.

     
  • 5. 
    Proposal for a Council Directive amending Directive 77/388/EEC as regards the rules governing the right to deduct value added tax and proposal for a Council Regulation (EC) on verification measures, measures relating to the refund system and administrative cooperation measures necessary for the application of Directive 98/xxx/EC presented by the Commission on 17 June (COM(1998) 377 final) (Official Journal No C 219 of 15 July 1998, p. 16 and 20).

     
  • 6. 
    Proposal for a Council Directive amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax presented by the Commission on 27 November 1998 (COM(1998) 660 final) (Official Journal No C 409 of 30 December 1998, p. 10).

     
  • 7. 
    Proposal for a Council Directive amending Directive 77/388/EEC on the common system of value added tax (the Value Added Committee) presented by the Commission on 26 June 1997 (COM(97) 325 final) (Official Journal No C 278 of 13 September 1997, p. 6).

     
  • 8. 
    Proposal for a European Parliament and Council Directive amending Council Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties and in respect of value added tax and certain excise duties presented by the Commission on 26 June 1998 (COM(98) 364 final) (OJ No C 269 of 28 August 1998, p. 16) and (COM (1999) 183 final) (Official Journal No C 179 of 24 June 1999, p. 6).

     
  • 9. 
    COM(1998) 374 final. Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee - Electronic commerce and indirect taxation. europa.eu.int/comm/taxation-customs/publications

     
  • 10. 
    Report from the Commission to the Council and the European Parliament - Third Article 14 report on the application of Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) and Fourth report under Article 12 of Regulation (EEC, Euratom) No 1553/89 on VAT collection and control procedures (COM(2000) 28 final of 28 January 2000) europa.eu.int/comm/taxation_customs/publications

     
  • 11. 
    As last amended by Council Directive 1999/49/EC of 25 May 1999 amending, with regard to the level of the standard rate, Directive 77/388/EEC on the common system of value added tax (Official Journal No 139 of 2 June 1999, p. 27 and 28).

     
  • 12. 
    Intra-Community trade is valued at EUR 930 billion annually. VAT accounts for 15 to 25% depending on the Member State, i.e. EUR 162.75 billion. According to the Commission's estimates fraud accounts for 5% of this amount, in other words a loss of EUR 8 billion in tax revenue.

     
  • 13. 
    Report by the Commission to the Council and the European Parliament on the operation of the transitional arrangements for charging VAT in intra-Community trade (COM(94) 515 final of 23 November 1994, unpublished)

     
  • 14. 
    A common system of VAT - a programme for the single market (COM(96) 328 final of 22 July 1996, unpublished)

     
  • 15. 
    Report from the Commission to the Council and the European Parliament - Third Article 14 report on the application of Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) and Fourth report under Article 12 of Regulation (EEC, Euratom) No 1553/89 on VAT collection and control procedures (COM(2000) 28 final of 28 January 2000) europa.eu.int/comm/taxation_customs/publications

     
  • 16. 
    Intra-Community trade is valued at EUR 930 billion annually. VAT accounts for 15 to 25% depending on the Member State, i.e. EUR 162.75 billion. According to the Commission's estimates fraud accounts for 5% of this amount, in other words a loss of EUR 8 billion in tax revenue.

     
  • 17. 
    Proposal for a Council Directive amending Directive 77/388/EEC as regards the rules governing the right to deduct value added tax and proposal for a Council Regulation (EC) on verification measures, measures relating to the refund system and administrative cooperation measures necessary for the application of Directive 98/xxx/EC presented by the Commission on 17 June (COM(1998) 377 final) (Official Journal No C 219 of 15 July 1998, p. 16 and 20).

     
  • 18. 
    Proposal for a Council Directive amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax presented by the Commission on 27 November 1998 (COM(1998) 660 final) (Official Journal No C 409 of 30 December 1998, p. 10).

     
  • 19. 
    Proposal for a Council Directive amending Directive 77/388/EEC on the common system of value added tax (the Value Added Committee) presented by the Commission on 26 June 1997 (COM(97) 325 final) (Official Journal No C 278 of 13 September 1997, p.

    6).

     
  • 20. 
    Proposal for a European Parliament and Council Directive amending Council Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties and in respect of value added tax and certain excise duties presented by the Commission on 26 June 1998 (COM(98) 364 final) (OJ No C 269 of 28 August 1998, p. 16) and (COM (1999) 183 final) (Official Journal No C 179 of 24 June 1999, p.

    6).

     
  • 21. 
    COM(1998) 374 final. Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee - Electronic commerce and indirect taxation. europa.eu.int/comm/taxation-customs/publications

     
  • 22. 
    Report from the Commission to the Council and the European Parliament - Third Article 14 report on the application of Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) and Fourth report under Article 12 of Regulation (EEC, Euratom) No 1553/89 on VAT collection and control procedures (COM(2000) 28 final of 28 January 2000) europa.eu.int/comm/taxation_customs/publications

     
  • 23. 
    As last amended by Council Directive 1999/49/EC of 25 May 1999 amending, with regard to the level of the standard rate, Directive 77/388/EEC on the common system of value added tax (Official Journal No 139 of 2 June 1999, p. 27 and 28).

     
  • 24. 
    Intra-Community trade is valued at EUR 930 billion annually. VAT accounts for 15 to 25% depending on the Member State, i.e. EUR 162.75 billion. According to the Commission's estimates fraud accounts for 5% of this amount, in other words a loss of EUR 8 billion in tax revenue.

     
  • 25. 
    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.
     
  • 26. 
    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.
     
  • 27. 
    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.
     
  • 28. 
    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.
     
  • 29. 
    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.