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Tax legislation

Archives 2006

Council Directive 2006/138/EC

Council Directive 2006/138/EC of 19 December 2006 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services

19/12/2006
Council Directive 2006/112/EC

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

28/11/2006
Council Regulation (EC) 1791/2006

Council Regulation of 20 November 2006 adapting certain Regulations and Decisions in the fields of free movement of goods, freedom of movement of persons, company law, competition policy, agriculture (including veterinary and phytosanitary legislation), transport policy, taxation, statistics, energy, environment, cooperation in the fields of justice and home affairs, customs union, external relations, common foreign and security policy and institutions, by reason of the accession of Bulgaria and Romania

20/11/2006
Council Directive 2006/98/EC

Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania

20/11/2006
Council Decision 2006/774/EC

Council Decision 2006/744/EC of 7 November 2006 authorising certain Member States to apply a reduced rate of VAT to certain labour-intensive services in accordance with the procedure provided for in Article 28(6) of Directive 77/388/EEC

7/11/2006
Commission Directive 2006/84/EC

Commission Directive 2006/84/EC of 23 October 2006 adapting Directive 2002/94/EC laying down detailed rules for implementing certain provisions of Council Directive 76/308/EEC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures, by reason of the accession of Bulgaria and Romania

23/10/2006
Council Directive 2006/79/EC

Council Directive 2006/79/EC of 05 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries

5/10/2006
Council Decision 2006/659/EC

Council Decision 2006/659/EC of 25 September 2006 authorising the United Kingdom to introduce a special measure derogating from Articles 5(6) and 11(A)(1)(b) of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

25/09/2006
Commission Decision 2006/637/EC

Commission Decision 2006/637/EC of 13 September 2006 concerning a request from the Republic of Lithuania to apply a reduced rate of VAT to the supply of district heating

13/09/2006
Council Directive 2006/69/EC

Council Directive 2006/69/EC of 24/07/06 amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion or avoidance, and repealing certain Decisions granting derogations

24/07/2006
Council Directive 2006/58/EC

Council Directive 2006/58/EC of 27/06/06 amending Council Directive 2002/38/EC as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services

28/06/2006
Council Decision 2006/389/EC

Council Decision 2006/389/EC of 15/05/2006 authorising the Republic of Lithuania to apply a measure derogating from Article 11 and Article 28e of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

15/05/2006
Council Decision 2006/388/EC

Council Decision 2006/388/EC of 15/05/2006 authorising the Republic of Lithuania 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

15/05/2006
Council Decision 2006/387/EC

Council Decision 2006/387/EC of 15/05/2006 authorising the Kingdom of Spain to apply a measure derogating from Article 11 and Article 28e of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

15/05/2006
Council Decision 2006/181/EC

Council Decision of 27 February 2006 authorising the Netherlands to apply a measure derogating from article 11 of the Sixth Directive 77/388/EEC to prevent the avoidance of VAT.

7/03/2006
Council Decision 2006/126/EC

Council Decision of 14 February 2006 amending Decisions 98/161/EC, 2004/228/EC and 2004/295/EC, as regards the extension of measures to prevent evasion of value added tax in the waste sector (in Spain, Italy, and the Netherlands).

22/02/2006
Council Directive 2006/18/EC Directive amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services
22/02/2006
Council Decision 2006/42/EC Council Decision of 24 January 2006 authorising Latvia to extend the application of a measure derogating from Article 21 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes .
28/01/2006