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

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

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

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.

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

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

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 ), the questions and answers (MEMO/11/238 ) , the citizens' summary (pdf 22 Kb)(22 Kb) , the accompanying communication (COM/2011/168 (pdf 62 Kb)(62 Kb) ), the impact assessment (Vol. 1. (pdf 462 Kb)(462 Kb)  and Vol. 2 (pdf 397 Kb)(397 Kb) ), and its summary (pdf 48 Kb)(48 Kb) , and the presentation (pdf 571 Kb)(571 Kb) .

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

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

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)

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/2010/742 (pdf 27 Kb)(27 Kb) ).

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

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

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 )

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

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

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

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

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

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

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

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

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

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 ) and the press release ( IP/09/1376 ).

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

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  and COM(2009) 428

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

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

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

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

See also the press release IP/09/201 

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 

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 ), the frequently asked questions (pdf 40 Kb)(40 Kb)  and the Communication ( COM/2009/20).

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  and COM(2008)807 (pdf 56 Kb)(56 Kb) 

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)

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 , technical questions (pdf 34 Kb)(34 Kb), the proposal ( COM/2008/727 (pdf 179 Kb)(179 Kb) ), the impact assessment ( SEC/2008/2767 (pdf 210 Kb)(210 Kb) ) and its summary ( SEC/2008/2768 (pdf 84 Kb)(84 Kb) )

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 , MEMO/08/506 , Commissioner Kovács's speech (pdf 16 Kb)(16 Kb) , the Commission report ( COM/2008/460 (pdf 99 Kb)(99 Kb) ), the Impact Assessment (SEC/2008/2266, available soon) and its summary ( SEC/2008/2267 (pdf 21 Kb)(21 Kb) ).

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 , MEMO/08/481  and the impact assessment SEC/08/2190 (pdf 304 Kb)(304 Kb)  and its summary SEC/08/2191 (pdf 45 Kb)(45 Kb) 

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

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

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 .

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

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