Navigation path

Additional tools

Taxation proposals (legislation)

This page contains the main legislative tax proposals tabled by the European Commission since 2003.

You will find a list of all proposals for new legislation in EUR-Lex.

If you want to monitor the works of the various institutions involved in the EU decision-making process (European Parliament, Council, ESC, Committee of the Regions, European central Bank, Court of Justice, etc.) visit PreLex. This database follows all Commission proposals (legislative and budgetary dossiers, conclusions of international agreements) and communications from their transmission to the Council or the European Parliament.

 

2013

COM (2013) 814pdf(125 kB) Choose translations of the previous link 

Commission proposal for a Council Directive on the taxation of parent companies and subsidiaries of different Member States.
See also the Impact assessment (SWD/2013/ 474)pdf, its summarypdf(63 kB) Choose translations of the previous link  , and the Commissioner's statement (SPEECH-13-969).

25/11/2013

 

COM (2013) 721pdf(88 kB) Choose translations of the previous link 

Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return.
See also the Implementation Plan (SWD/2013/ 428)pdf(99 kB) Choose translations of the previous link  , the Impact Assessment (SWD/2013/427)pdf(415 kB) Choose translations of the previous link  , its summary (SWD/2013/426)pdf(76 kB) Choose translations of the previous link  and Commissioner Šemeta's speaking points.

23/10/2013
 

2012

COM (2012) 763pdf(110 kB) Choose translations of the previous link 

Proposal for a Council Regulation amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services.
See also the press noticepdf(87 kB) Choose translations of the previous link  .

18/12/2012
COM (2012) 428pdf(38 kB) Choose translations of the previous link 

Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards a quick reaction mechanism against VAT fraud.  

31/07/2012
COM (2012) 206pdf(76 kB) Choose translations of the previous link 

Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of vouchers
See also the Impact Assessmentpdf(257 kB) Choose translations of the previous link 

10/05/2012
COM (2012) 2pdf(48 kB) Choose translations of the previous link 

Proposal for a Council Regulation amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunication services, broadcasting services or electronic services to non-taxable persons

13/01/2012
 

2011

 
COM (2011) 730pdf Choose translations of the previous link 

Proposal for a Council Regulation on Administrative Cooperation in the field of excise duties

14/11/2011
COM (2011) 714pdf(201 kB) Choose translations of the previous link 

Proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States

11/11/2011
COM (2011) 121 final/2pdf(383 kB) Choose translations of the previous link 

Corrigenda to the Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB). In Annexes II and III the Greek name for Cyprus 'Κύπρος' replaces the English and Turkish terms.

6/10/2011
COM (2011) 594pdf Choose translations of the previous link 

Proposal for a Council Directive on a common system of financial transaction tax and amending Directive 2008/7/EC.

28/09/2011
COM (2011) 443pdf(20 kB) Choose translations of the previous link 

Proposal for a Council Decision amending Decision 2002/546/EC as regards its period of application (products produced locally in the Canary Islands).

19/07/2011
COM (2011) 169pdf(145 kB) Choose translations of the previous link 

Proposal for a Council Directive amending Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity.

See also the press release (IP/11/468 Choose translations of the previous link  ), the questions and answers (MEMO/11/238 Choose translations of the previous link  ) , the citizens' summarypdf(22 kB) Choose translations of the previous link  , the accompanying communication (COM/2011/168pdf(62 kB) Choose translations of the previous link  ), the impact assessment (Vol. 1.pdf(462 kB) Choose translations of the previous link  and Vol. 2pdf(397 kB) Choose translations of the previous link  ), and its summarypdf(48 kB) Choose translations of the previous link  , and the presentationpdf(571 kB) Choose translations of the previous link  .

13/04/2011
COM (2011) 158pdf(46 kB) Choose translations of the previous link 

Proposal for a Council Implementing Decision authorising Sweden to apply a reduced rate of electricity tax to electricity directly provided to vessels at berth in a port ('shore-side electricity') in accordance with Article 19 of Directive 2003/96/EC

08/04/2011
COM (2011) 121pdf(433 kB) Choose translations of the previous link 

Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)

16/03/2011
COM (2010) 784pdf(134 kB) Choose translations of the previous link 

Proposal for a Council Directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (Recast)

03/01/2011
 

2010

 
COM (2010) 749pdf(31 kB) Choose translations of the previous link 

Proposal for a Council Decision amending Decision 2004/162/EC as regards the products that may benefit from exemption from or a reduction in dock dues

See also the Commission report (COM/2010/742pdf(27 kB) Choose translations of the previous link  ).

14/12/2010
COM (2010) 707pdf(23 kB) Choose translations of the previous link 

Proposal for a Council Implementing Decision amending Decision 2007/884/EC authorising the United Kingdom to apply a measure derogating from Articles 26(1)(a), 168 and 169 of Directive 2006/112/EC on the common system of value added tax

03/12/2010
COM (2010) 540pdf(23 kB) Choose translations of the previous link 

Proposal for a Council Implementing Decision amending Decision 2007/441/EC authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Council Directive 2006/112/EC on the common system of value added tax

04/10/2010
COM (2010) 396 pdf

Proposal for a Council Implementing Decision authorising the Italian Republic to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

23/07/2010
COM (2010) 381pdf(22 kB) Choose translations of the previous link 

Proposal for a Council Directive amending Directive 2008/9/EC laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State
See also the press release ( IP/10/950 Choose translations of the previous link  )

15/07/2010
COM (2010) 360pdf(19 kB) Choose translations of the previous link 

Proposal for a Council implementing decision authorising the Republic of Latvia to apply a measure derogating from Article 287 of Council Directive 2006/112/EC on the common system of value added tax

05/07/2010
COM (2010) 331pdf(36 kB) Choose translations of the previous link 

Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate

24/06/2010
COM (2010) 313pdf

Proposal for a Council Implementing Decision authorising Romania to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

17/06/2010
COM (2010) 305pdf

Proposal for a Council implementing decision authorising France and Italy to introduce a special measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax

10/06/2010
COM (2010) 293pdf(22 kB) Choose translations of the previous link 

Proposal for a Council Implementing Decision authorising Poland to introduce a special measure derogating from Article 26(1)(a) and Article 168 of Directive 2006/112/EC on the common system of value added tax

07/06/2010
COM (2010) 175pdf

Proposal for a Council Implementing Decision authorising Germany, Italy and Austria to introduce a special measure derogating from Article 193 of Directive 2006/112/EC and amending Decision 2007/250/EC to extend the period of validity of the authorisation granted to the United Kingdom

26/04/2010
COM (2010) 129pdf

Proposal for a Council implementing decision authorising the Kingdom of the Netherlands to apply a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

06/04/2010
COM (2010) 111pdf

Proposal for a Council implementing decision authorising the Federal Republic of Germany and the Grand Duchy of Luxembourg to apply a measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax

06/04/2010

 

 

2009

COM (2009) 672pdf(231 kB) Choose translations of the previous link 

Proposal for a Council Regulation laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (Recast)

16/12/2009
COM (2009) 668pdf(22 kB) Choose translations of the previous link 

Proposal for a Council Decision authorising the Republic of Lithuania to extend the application of a measure derogating from Article 193 of Council Directive 2006/112/EC on the common system of value added tax

8/12/2009
COM (2009) 641pdf(28 kB) Choose translations of the previous link 

Proposal for a Council Decision authorising the Portuguese Republic to apply a measure derogating from Articles 168, 193 and 250 of Council Directive 2006/112/EC on the common system of value added tax

24/11/2009
COM (2009) 608

Proposal for a COUNCIL DECISION authorising the Republic of Estonia and the Republic of Slovenia to apply a measure derogating from Article 167 of Council Directive 2006/112/EC on the common system of value added tax

29/10/2009
COM (2009) 583

Proposal for a COUNCIL DECISION authorising the Republic of Austria to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax

29/10/2009
COM (2009) 582

Proposal for a COUNCIL DECISION authorising the Republic of Latvia to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

29/10/2009
COM (2009) 522pdf(22 kB) Choose translations of the previous link 

Proposal for a Council Decision authorising the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland to apply a measure derogating from Article 167 of Council Directive 2006/112/EC on the common system of value added tax

13/10/2009
COM (2009) 511pdf(45 kB) Choose translations of the previous link 

Proposal for a Council Directive amending Directive 2006/112/EC as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud

For more information see frequently asked questions ( MEMO/09/423 Choose translations of the previous link  ) and the press release ( IP/09/1376 Choose translations of the previous link  ).

29/09/2009
COM (2009) 435

Proposal for a Council Decision authorising the Republic of Poland to apply a measure derogating from Article 287 of Council Directive 2006/112/EC on the common system of value added tax

26/08/2009
COM (2009) 427

Proposal for a Council regulation on administrative cooperation and combating fraud in the field of value added tax (Recast)

See also the press release IP/09/1239 Choose translations of the previous link  and COM(2009) 428

18/08/2009
COM (2009) 364pdf(23 kB) Choose translations of the previous link 

Proposal for a Council Decision authorising the Federal Republic of Germany to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax

16/07/2009
COM (2009) 259pdf(41 kB) Choose translations of the previous link 

Proposal for a Council Decision authorising Portugal to apply reduced rates of excise duty in the autonomous region of Madeira on locally produced and consumed rum and liqueurs and in the autonomous region of the Azores on locally produced and consumed liqueurs and eaux-de-vie

9/06/2009
COM (2009) 183pdf(31 kB) Choose translations of the previous link 

Proposal for a Council Decision amending Council Decision 2007/250/EC authorising the United Kingdom to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

21/04/2009
COM (2009) 29

Proposal for a Council Directive on administrative cooperation in the field of taxation

See also the press release IP/09/201 Choose translations of the previous link 

2/02/2009
COM (2009) 28

Proposal for a Council Directive concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures

See also the press release  IP/09/201 Choose translations of the previous link 

2/02/2009
COM (2009) 21

Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing

See also the press release ( IP/09/132 Choose translations of the previous link  ), the frequently asked questionspdf(40 kB) Choose translations of the previous link   and the Communication ( COM/2009/20).

28/01/2009
 

2008

COM (2008) 805pdf(49 kB) Choose translations of the previous link 

Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards tax evasion linked to import and other cross-border transactions

See also the press release IP/08/1846 Choose translations of the previous link  and COM(2008)807pdf(56 kB) Choose translations of the previous link 

1/12/2008
COM (2008) 753

Proposal for a Council Decision Authorising the Czech Republic and the Federal Republic of Germany to apply measures derogating from Article 5 of Council Directive 2006/112/EC on the common system of value added tax (Border bridges)

17/11/2008
COM (2008) 727pdf(179 kB) Choose translations of the previous link 

Proposal for a Council Directive amending Directive 2003/48/EC on taxation of savings income in the form of interest payments

For further information see MEMO/08/704 Choose translations of the previous link  , technical questionspdf(34 kB), the proposal ( COM/2008/727pdf(179 kB) Choose translations of the previous link  ), the impact assessment ( SEC/2008/2767pdf(210 kB) Choose translations of the previous link  ) and its summary ( SEC/2008/2768pdf(84 kB) Choose translations of the previous link  )

13/11/2008
COM (2008) 459pdf(69 kB) Choose translations of the previous link 

Proposal for a Council Directive amending Directives 92/79/EEC, 92/80/EEC and 95/59/EC on the structure and rates of excise duty applied on manufactured tobacco

See also the press release IP/08/1149 Choose translations of the previous link  , MEMO/08/506 Choose translations of the previous link  , Commissioner Kovács's speechpdf(16 kB) Choose translations of the previous link  , the Commission report ( COM/2008/460pdf(99 kB) Choose translations of the previous link  ), the Impact Assessment (SEC/2008/2266, available soon) and its summary ( SEC/2008/2267pdf(21 kB) Choose translations of the previous link  ).

16/07/2008
COM (2008) 428

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards reduced rates of value added tax

See also the press release IP/08/1109 Choose translations of the previous link  , MEMO/08/481 Choose translations of the previous link  and the impact assessment SEC/08/2190pdf(304 kB) Choose translations of the previous link  and its summary SEC/08/2191pdf(45 kB) Choose translations of the previous link 

7/07/2008
COM(2008) 404

Proposal for a Council Decision authorising the Italian Republic to apply a measure derogating from Article 285 of Council Directive 2006/112/EC on the common system of value added tax

30/06/2008
COM (2008) 191pdf(149 kB)

Proposal for a COUNCIL DECISION amending, for the purposes of updating its annex, Decision 2004/162/EC concerning dock dues

16/04/2008
COM (2008) 147pdf(165 kB) Choose translations of the previous link 

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community transactions

Proposal for a COUNCIL REGULATION amending Regulation (EC) No 1798/2003 to combat tax evasion connected with intra-Community transactions

See the press release IP/08/454 Choose translations of the previous link  .

17/03/2008
COM (2008) 78

Proposal for a Council Decision concerning the general arrangements for excise duty

14/02/2008
COM (2008) 07

Proposal for a Council Decision authorising Italy to apply, in determined geographical areas, reduced rates of taxation on gas oil and LPG used for heating purposes in accordance with Article 19 of Directive 2003/96/EC

22/01/2008
 

Archives