Browse by EU Subject

A

Artzinger, Helmut (1969) Rapport fait au nom de la commission des finances et des budgets sur la proposition de la Commission des Communautés européennes au Conseil (doc. 112/69) concernant une directive en matière d'harmonisation des législations des États membres relatives aux taxes sur le chiffre d'affaires - Introduction de la taxe à la valeur ajoutée dans les États membres. Documents de seance 1969-1970, Document 113, 7 Octobre 1969. = "Report on behalf of the Committee on Finance and Budgets on the proposal from the Commission of the European Communities to the Council (Doc. 112/69) for a Directive on the harmonization of the laws of Member States concerning taxes on sales - Introduction the value added tax in Member States. Working Documents 1969-1970, Document 113, 7 October 1969". [EU European Parliament Document]

B

Burke, Richard. (1977) Declaration by Richard Burke at the press conference on the VAT 6th Directive. Brussels, 17 May 1977. [EU Speech]

Brok, Elmar (1991) Opinion of the Committee on Social Affairs, Employment and the Working Environment for the Committee on Economic and Monetary Affairs and Industrial Policy on the proposal for a Council directive supplementing the common system of value added tax and amending Directive 77/388/EEC approximation of VAT rates (COM(87) 0321 final/2 - C3-0025/89). Session Documents 1991, Document A3-0136/91/ANNEX, 14 May 1991. [EU European Parliament Document]

Beumer, B. (1983) Report drawn up on behalf of the Committee on Economic and Monetary Affairs on the proposal from the Commission to the Council (Doc. 1-1299/82-COM(82) 870 final) for a Twelfth Directive on the harmonization of laws of the Member States relating to turnover taxes- Common system of value added tax: expenditure not eligible for deduction of value added tax. Working Documents 1983-1984. Document 1-777/83. 3 October 1983. [EU European Parliament Document]

Beumer, B. (1979) 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. 158/79) for a tenth directive on the harmonization of the laws of the Member States relating to turnover taxes, supplementing Directive 77/388/EEC - Application of value added tax to the hiring out of movable tangible property. Working Documents 1979-1980, Document 1-550/79, 5 December 1979. [EU European Parliament Document]

Beumer, Bouke (1991) Report of the Committee on Economic and Monetary Affairs and Industrial Policy on the Commission proposal for a Council directive determining the scope of Article 14(1)(d) of Directive 77 /388/EEC as regards exemption from value added tax on the final importation of certain goods (SEC(90) 2249 final - C3-0027/91). Session Documents 1991, Document A3-0064/91, 21 March 1991. [EU European Parliament Document]

D

de Gucht, K. (1988) 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 (COM(87) 322 - Doc. C 2-143/87) for a directive supplementing the common system of value added tax and amending Directive 77/388/EEC - Removal of fiscal frontiers. Session Documents 1988-89, Document A 2-0320/88, 15 December 1988. [EU European Parliament Document]

F

Fuchs, Gerard. (1990) Report drawn up on behalf of the Economic and Monetary Affairs and Industrial Policy on the Commission's proposal and amended proposal for a Council directive supplementing the common system of value added tax and amending Directive 77/388/EEC (1) Removal of fiscal frontiers, (2) Transitional arrangements for taxation with a view to establishment of the internal market (COM(87) 322 final/2 - C3-0026/89 and COM(90) 182 final - C3-0029/90). Session Documents 1990, Document A3-0271/90, 7 November 1990. [EU European Parliament Document]

H

Hutchings, Gerard (1973) Les operations financieres et bancaires et la taxe sur la valeur ajoutee = Financial and banking transactions and the value-added tax. Studies: Competition and Approximation of Legislation 22, 1973. [EU Commission - Working Document]

K

Kauffman, J.R. (1973) Etude sur l'application de la taxe sur la valeur ajoutee aux petites entreprises dans les six anciens Etats membres de la Communaute = Study on the application of the tax on added value to small businesses in the six original Member States of the Community. Studies: Competition - Approximation of Legislation 23, 1973. [EU Commission - Working Document]

M

Metten, Alman (1991) Report of the Committee on Economic and Monetary Affairs and Industrial policy on the Commission proposal for a Council directive supplementing the common system of value added tax and amending Directive 77/388/EEC - approximation of VAT rates (COM(87) 0321 final - C3-0025/89). Session Documents 1991, Document A3-0136/91, 14 April 1991. [EU European Parliament Document]

N

Notenboom, H. (1977) REPORT drawn up on behalf of the Committee on Budgets on the adoption by the Council of the European Communities of the draft sixth directive on VAT. EP Working Documents, document 58/77, 20 April 1977. [EU European Parliament Document]

Nyborg, K. (1980) 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. 1-290/80) for a directive determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods, Working Documents 1980-1981, Document 1-646/80, 12 December 1980. [EU European Parliament Document]

Notemboom, H. (1975) Supplementary Report drawn up on behalf of the Committee on Budgets on the present state of work on the adoption of the sixth directive on the harmonization of the legislations of the Member States concerning turnover taxes- common system of value added tax: uniform basis of assessment. Working Documents 1975-1976, Document 110/75, 5 June 1975. [EU European Parliament Document]

R

Rogalla, D. (1983) 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. 1-558/82-COM(82) 443 final) for a Thirteenth Council Directive on the harmonization of the laws of the Member States relating to turnover taxes- arrangements for the refund of VAT to taxable persons not established in Community territory. Working Documents 1983-1984, Document 1-88/83, 25 April 1983. [EU European Parliament Document]

S

Sassen, Emanuel M.J.A. (1969) Competition policy: more than "anti" trust. European Community. No. 128, October 1969. [EU Other]

T

Tugendhat, Christopher. (1982) Tax free shops and the butterships case. Extracts from a speech delivered by Mr. Christopher Tugendhat, Vice-President of the Commission of the European Communities, to the Third European Congress of Tax Consultants. Aachen, 30 September 1982. [EU Speech]

Tugendhat, Christopher. (1982) The state of tax harmonization in the European Community. Speech to the Congress of the Confederation fiscale europeenne by Christopher Tugendhat, Vice-President of the Commission of the European Communities. Aachen, 30 September 1982. [EU Speech]

V

Vermand, Paul (1973) Etude des problemes particuliers poses par l'application de la taxe sur la valeur ajoutee au secteur agricole des pays de la Communaute europeenne = Study of special problems posed by the application of the tax on the value added in the agricultural sector in the countries of the European Community. Studies: Competition - Approximation of Legislation 24, 1973. [EU Commission - Working Document]

von der Groeben, Hans. (1963) Harmonization of turnover taxes in the Community. Speech by Hans von der Groeben, Member of the Commission of the European Economic Community. Strasbourg, 17 October 1963. [EU Speech]

Vandewiele, M. (1984) Report drawn up on behalf of the Committee on Transport on the proposals from the Commission of the European Communities to the Council (COM(84) 171 final - Doc. 1-130/84) for: I. a directive amending Directive 83/181/EEC determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods; II. a directive amending Directive 68/297/EEC on the standardization of provisions regarding the duty-free admission of fuel contained in the fuel tanks of commercial motor vehicles. Working Documents 1984/85, Document 1-204/84, 7 May 1984. [EU European Parliament Document]