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EU Commission - COM Document

UNSPECIFIED (1997) Commission Report to the Council presented in accordance with Article 2 of Council Decision 92/544/EEC of 23 November 1992 (application of measures derogating from Article 17 and Article 22(3), (4) and (5) of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes); Proposal for a Council Decision authorizing the French Republic to extend the application of measures derogating from Article 17 and Article 22(3), (4) and (5) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission). COM (97) 215 final, 14 May 1997. [EU Commission - COM Document]

UNSPECIFIED (1989) Completion of the internal market and approximation of indirect taxes. Communication from the Commission to the Council and to the European Parliament. COM (89) 260 final, 14 June 1989. [EU Commission - COM Document]

UNSPECIFIED (1987) Completion of the internal market: approximation of indirect tax rates and harmonization of indirect tax structure. Global Communication from the Commission. COM(87) 320 final/2, 26 August 1987. [EU Commission - COM Document]

UNSPECIFIED (1998) Electronic commerce and indirect taxation. Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee. COM (98) 374 final, 17 June 1998. [EU Commission - COM Document]

UNSPECIFIED (1994) Proposal for a Council Decision Authorising the Federal Republic of Germany and the Grand Duchy of Luxembourg to apply a measure derogating from Article 3 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes (presented by the Commission). COM (94) 506 final, 18 November 1994. [EU Commission - COM Document]

UNSPECIFIED (1997) Proposal for a Council Decision authorising Ireland to apply a measure derogating from Article 21 of the Sixth Directive (77/388/EC) on the harmonization of the laws of the member states to turnover taxes. COM (97) 120 final. 21 March 1997. [EU Commission - COM Document]

UNSPECIFIED (1998) Proposal for a Council Decision authorising the Kingdom of Spain to apply a measure derogating from Articles 2 and 28a(1) of the Sixth council Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes (presented by the Commission). COM (1998) 184 final, 26 March 1998. [EU Commission - COM Document]

UNSPECIFIED (1997) Proposal for a Council Decision authorising the United Kingdom to extend application of a measure derogating from Articles 6 and 17 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes. COM (97) 613 final, 25 November 1997. [EU Commission - COM Document]

UNSPECIFIED (1989) Proposal for a Council Decision authorizing France to apply a measure derogating from the second subparagraph of Article 17(6) of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission). COM(89) 346 final, 10 July 1989. [EU Commission - COM Document]

UNSPECIFIED (1996) Proposal for a Council Decision authorizing the Federal Republic of Germany and the French Republic to apply a measure derogating from Article 3 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission). COM (96) 687 final, 17 December 1996. [EU Commission - COM Document]

UNSPECIFIED (1995) Proposal for a Council Decision authorizing the Federal Republic of Germany and the Republic if Poland to conclude an agreement containing measures derogating from Articles 2 and 3 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes. COM (95) 136 final, 12 April 1995. [EU Commission - COM Document]

UNSPECIFIED (1997) Proposal for a Council Decision authorizing the Federal Republic of Germany to conclude with the Czech Republic an agreement containing measures derogating from Articles 2 and 3 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission). COM (97) 181 final, 30 April 1997. [EU Commission - COM Document]

UNSPECIFIED (1996) Proposal for a Council Decision authorizing the Federal Republic of Germany to conclude with the Czech Republic two agreements containing measures derogating from articles 2 and 3 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission). COM (96) 277 final, 19 June 1996. [EU Commission - COM Document]

UNSPECIFIED (1989) Proposal for a Council Decision authorizing the French Republic to apply a measure derogating from Article 17(2) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission). COM (89) 358 final, 12 July 1989. [EU Commission - COM Document]

UNSPECIFIED (1989) Proposal for a Council Decision authorizing the French Republic to apply a measure derogating from Article 2 of the Sixth Council Directive (77/388/EBC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission). COM (89) 614 final, 6 December 1989. [EU Commission - COM Document]

UNSPECIFIED (1996) Proposal for a Council Decision authorizing the Netherlands to apply a measure derogating from Article 11 of the Sixth Council Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission). COM (96) 144 final, 3 April 1996. [EU Commission - COM Document]

UNSPECIFIED (1989) Proposal for a Council Decision authorizing the United Kingdom to apply a measure derogating from Article 11(A)(1)(b) of the Sixth Council Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission). COM (89) 312 final, 20 June 1989. [EU Commission - COM Document]

UNSPECIFIED (1995) Proposal for a Council Decision authorizing the United Kingdom to apply a measure derogating from Articles 6 and 17 of the Sixth Council Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission). COM(95) 275 final, 21 June 1995. [EU Commission - COM Document]

UNSPECIFIED (1989) Proposal for a Council Decision authorizing the United Kingdom to apply in respect of certain supplies to unregistered resellers a measure derogating from Article 11(A)(1)(a)of the Sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission). COM (89) 240 final, 16 May 1989. [EU Commission - COM Document]

UNSPECIFIED (1997) Proposal for a Council Decision authorizing the United Kingdom to extend application of a measure derogating from Article 28e(l) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission). COM (97) 405 final, 25 July 1997. [EU Commission - COM Document]

UNSPECIFIED (1980) Proposal for a Council Directive amending 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco. COM (80) 69 final, 27 January 1980. [EU Commission - COM Document]

UNSPECIFIED (1990) Proposal for a Council Directive amending Directive 69/335/EEC concerning indirect taxes on the raising of capital. COM (90) 94 final, 23 March 1990. [EU Commission - COM Document]

UNSPECIFIED (1982) Proposal for a Council Directive amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco. COM (82) 714 final, 11 November 1982. [EU Commission - COM Document]

UNSPECIFIED (1976) Proposal for a Council Directive concerning indirect taxes on transaction in securities. COM (76) 124 final, 31 March 1976 and COM (76) 124 final/2, 7 April 1976. [EU Commission - COM Document]

UNSPECIFIED (1994) Proposal for a Council Directive on taxes other than turnover taxes which affect the consumption of manufactured tobacco- consolidated text- (presented by the Commission). COM (94) 355 final, 3 October 1994. [EU Commission - COM Document]

UNSPECIFIED (1999) Proposal for a Council Regulation (EC) amending Regulation (EEC) No 1911/91 on the application of the provisions of Community law to the Canary Islands. COM (99) 226 final, 3 June 1999. [EU Commission - COM Document]

UNSPECIFIED (1998) Proposal for a Council decision authorising the Italian Republic to apply a measure derogating from Articles 2 and 10 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of the member States relating to turnover taxes. COM (98) 375 final, 16 June 1998. [EU Commission - COM Document]

UNSPECIFIED (1999) Proposal for a Council decision authorising the Kingdom of the Netherlands to apply a measure from Article 11 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of Member States relating to turnover taxes. COM (99) 721 final, 22 December 1999. [EU Commission - COM Document]

UNSPECIFIED (1990) Proposal for a Council regulation (EEC) concerning administrative cooperation in the field of indirect taxation. COM (90) 183 final, 19 June 1990. [EU Commission - COM Document]

UNSPECIFIED (1983) Proposal for a Seventh Council Directive amending Directive 69/169/EEC on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel. COM (83) 166 final, 6 April 1983. [EU Commission - COM Document]

UNSPECIFIED (1978) Proposal for a ninth Council Directive on the harmonization of the laws of the Member States relating to turnover taxes. COM (78) 246 final, 29 May 1978. [EU Commission - COM Document]

UNSPECIFIED (1998) Report from the Commission to the Council and the European Parliament on the execution of the Matthaeus tax programme from 1 January 1996 to 31 December 1996. COM (97) 722 final, 7 January 1998. [EU Commission - COM Document]

UNSPECIFIED (1994) Report from the Commission to the Council in accordance with Articles 12(4) and 28(2)(g) of the Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turn-over taxes- Common system of value added tax: uniform basis of assessment; Proposal for a Council Directive amending Directive 77/388/EEC on the common system of Value Added Tax (taxation of agricultural outputs) (presented by the Commission). COM (94) 584 final, 13 December 1994. [EU Commission - COM Document]

UNSPECIFIED (1997) Report from the Commission to the Council presented in accordance with Article 2 of Council Decision 92/545/EEC of 23 November 1992 (application of a measure derogating from Article 21 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes); Proposal for a Council Decision authorizing the Kingdom of the Netherlands to extend the application of a measure derogating from Article 21 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission). COM (97) 286 final, 10 June 1997. [EU Commission - COM Document]

UNSPECIFIED (2000) 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). Report from the Commission to the Council and the European Parliament. COM (2000) 28 final, 28 January 2000. [EU Commission - COM Document]

EU Commission - Press Notice

UNSPECIFIED (1968) Adjustment of tax arrangements for commercial vehicles. Information Memo P-45/68, July 1968. [EU Commission - Press Notice]

UNSPECIFIED (1966) EEC taxation policy: Statement by M. Hans von der Groeben, member of the Commission of the European Economic Community, to the European Parliament in Strasbourg on 8 March 1966. Commission Press Release IP (66) 32-E, 8 March 1966. [EU Commission - Press Notice]

UNSPECIFIED (1976) Indirect taxes on transactions in securities. Information Memo P-28/76, April 1976. [EU Commission - Press Notice]

UNSPECIFIED (1966) Multilateral Convention on the Avoidance of Double Taxation. Commission Press Release IP (66) 130, 10 November 1966. [EU Commission - Press Notice]

UNSPECIFIED (1984) Proposal for a Council directive concerning indirect taxes on the raising of capital (capital duty). Information Memo P-70/84, September 1984. [EU Commission - Press Notice]

EU Commission - Working Document

UNSPECIFIED (1971) Elaboration d'une methode macroeconomique pour le calcul de la charge fiscale indirecte pesant en amont des exploitations agricoles dans chacun des six pays de la Communaute = Development of a macroeconomic method for calculating the indirect tax burden on farm inputs in each of the six countries of the Community. Studies: Competition - Approximation of Legislation 18, 1971. [EU Commission - Working Document]

UNSPECIFIED (1964) Proposal for a Council regulation on the gradual establishment of a common organization of sugar markets. First directive concerning the participation of firms in the execution of building work for governments, their local or regional authorities and other public corporations. Decision amending the general programmes on freedom of establihment and freedom to supply services. Proposal for a Council regulation on the abolition of double taxation of motor vehicles engaged in international traffic. Supplement to Bulletin of the European Economic Community No. 5, 1964. [EU Commission - Working Document]

EU Economic and Social Committee

Della Croce, Mr. and Broicher, Mr. and Robinson, Mr. (1988) The Economic and Social Committee supports the removal of fiscal frontiers. [EU Economic and Social Committee]

EU European Parliament Document

UNSPECIFIED (1985) Annex to the report drawn up by Mr J. Besse on behalf of the Committee on Economic and Monetary Affairs and Industrial Policy, opinion of the Committee on Agriculture, Fisheries and Food. Working Documents 1985-86, Document A2-179/85/Annex, 20 December 1985. [EU European Parliament Document]

De Gucht, Karel. (1990) Report drawn up on behalf of the Committee on Economic and Monetary Affairs and Industrial Policy on the proposal from the Commission to the Council for a regulation on administrative cooperation in the field of indirect taxation (COM(90) 183 final - C3-0230/90 - SYN 275). Session Documents 1990, Document A3-0279/90, 6 November 1990. [EU European Parliament Document]

Beazley, Peter (1986) Report drawn up on behalf of the Committee on Economic and Monetary Affairs and Industrial Policy on the proposal from the Commission of the European Communities to the Council (COM(85) 683 final- Doc. C 2-155/85) for a directive amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco: sixth extension of the second stage of harmonization. Working Documents 1985-86, Document A 2-226/85, 5 March 1986. [EU European Parliament Document]

Friedrich, I. (1984) Report drawn up on behalf of the Committee on Economic and Monetary Affairs on the proposal from the Commission of the European Communities to the Council (COM(83) 786 final - Doc. 1-1307/83) for a directive prolonging the derogation accorded to Ireland relating to the rules governing turnover tax and excise duty applicable in international travel. Working Documents 1984-1985, Document 1-44/84, 2 April 1984. [EU European Parliament Document]

Moreau, J. (1984) Report drawn up on behalf of the Committee on Economic and Monetary Affairs on the proposal from the Commission of the European Communities to the Council (Doc. 1-198/84 - COM(84) 182 final) for a directive amending Directive 69/169/EEC on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel. Working Documents 1984/85, Document 1-209/84, 7 May 1984. [EU European Parliament Document]

Patterson, Ben (1991) Report of the Committee on Economic and Monetary Affairs and Industrial Policy on completion of the internal market : approximation of indirect taxation in the Community up to 1993 and thereafter. Session Documents 1991, Document A3-0156/91, 30 May 1991. [EU European Parliament Document]