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Tax legislation

Archives 2003

Council Decision 2003/909/EC

Decision amending Decisions 97/375/EC, 98/23/EC and 98/198/EC authorising the United Kingdom to apply measures derogating from Articles 28e(1), 6 and 17 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

22/12/2003
Council Directive 2003/123/EC

Directive amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States

22/12/2003
Council Directive 2003/117/EC

Directive amending Directives 92/79/EEC and 92/80/EEC, in order to authorise the French Republic to prolong the application of lower rates of excise duty to tobacco products released for consumption in Corsica

5/12/2003
Council Decision 2003/857/EC

Decision amending Decision 97/510/EC authorising Ireland to apply a measure derogating from Article 21 of the Sixth Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes

25/11/2003
Council Directive 2003/96/EC

Directive restructuring the Community framework for the taxation of energy products and electricity

27/10/2003
Council Directive 2003/92/EC

Directive amending Directive 77/388/EEC as regards the rules on the place of supply of gas and electricity

7/10/2003
Council Regulation (EC) 1798/2003

Regulation on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92

7/10/2003
Council Decision 2003/544/EC

Decision authorising Germany to conclude an agreement with Switzerland that includes provisions derogating from Articles 2 and 3 of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

15/07/2003
Decision 1152/2003/EC

Decision of the European Parliament and of the Council on computerising the movement and surveillance of excisable products

16/06/2003
Council Decision 2003/354/EC

Decision authorising Germany to apply a measure derogating from Article 17 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

13/05/2003