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1953
UNSPECIFIED (1953) Report on the problems raised by the different turnover tax systems applied within the Common Market. [EU Commission - Working Document]
1962
UNSPECIFIED (1962) Draft Council Directive for the harmonization amongst Member States of turnover tax legislation. COM (62) 217 final, 31 October 1962. Supplement to the Bulletin of the European Economic Community No. 12, 1962. [EU Commission - COM Document]
UNSPECIFIED (1962) Rapport general des sous-groupes A, B, et C crees pour examiner differentes possibilites en vue d'une harmonisation des taxes sur le chiffre d'affaires = General report of sub-groups A, B, and C set up to examine different possiblities for harmonizing value added taxes. 3310/IV/62-F. [EU Commission - Working Document]
1963
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]
1964
UNSPECIFIED (1964) Harmonization of turnover taxes. Information Memo P-34/64, June 1964. [EU Commission - Press Notice]
1965
UNSPECIFIED (1965) Harmonisation des taxes sur le chiffre d'affaires = Harmonization of turnover taxes. Information Memo P-37/65, April 1965. [EU Commission - Press Notice]
UNSPECIFIED (1965) Proposal for a second Directive for the harmonization among Member States of turnover tax legislation, concerning the form and methods of application of the common system of taxation on value added. COM (65) 144 final, 13 April 1965. Supplement to the Bulletin of the European Economic Community No. 5, 1965. [EU Commission - COM Document]
1968
UNSPECIFIED (1968) Common method for calculating turnover equalization taxes on imports and refunds on exports. Information Memo P-23/68, April 1968. [EU Commission - Press Notice]
UNSPECIFIED (1968) Joint Statement on meeting of President Johnson and Commission President Jean Rey. European Community. No. 110, March 1968. [EU Other]
UNSPECIFIED (1968) Progress despite crises. European Community No. 111, April 1968. [EU Other]
UNSPECIFIED (1968) Proposal for a directive on application of the tax on value added to turnover in agricultural products. Information Memo 12/68, February 1968. [EU Commission - Press Notice]
UNSPECIFIED (1968) Proposal for a third Council Directive on the application of TVA (VAT) to transactions involving agricultural products. Newsletter on the Common Agricultural Policy No. 5, April 1968. [EU Commission - Brochure]
1969
Sassen, Emanuel M.J.A. (1969) Competition policy: more than "anti" trust. European Community. No. 128, October 1969. [EU Other]
UNSPECIFIED (1969) U.S.-Community trade issues. European Community No. 125, July 1969. [EU Other]
1970
UNSPECIFIED (1970) Consequences budgetaires, economiques et sociales de l'harmonisation des taux de la TVA dans la CEE avec une analyse quantitative pour les Pays-Bas = Budgetary, economic and social consequences of the harmonisation of the TVA rate in the EEC with a quantitative analysis for The Netherlands. Studies: Competition - Approximation of Legislation 16, 1970. [EU Commission - Working Document]
UNSPECIFIED (1970) The value-added tax in the European Community. Community Topics 36, July 1970. [EU Commission - Brochure]
1971
UNSPECIFIED (1971) Rapport sur l'application de la TVA aux operations immobilieres au sein de la Communaute = Report on the application of VAT to real estate operations in the Community. Studies: Competition - Approximation of Legislation 21, 1971. [EU Commission - Working Document]
1972
UNSPECIFIED (1972) Exemption from taxes granted to imports made by travellers. Coordinated texts of the main articles of Council Directive 69/169/EEC of 28 May 1969 and Council Directive 72/230/EEC of 12 June 1972 on exemption from turnover tax and excise duty on imports in international travel. Bulletin of the European Communities, Supplement 7/72. [EU Commission - Working Document]
1973
UNSPECIFIED (1973) Common system of value added tax: uniform basis of assessment. Proposal for a sixth Council Directive on the harmonization of Member States concerning turnover taxes. COM (73) 950 final, 20 June 1973. Bulletin of the European Communities, Supplement 11/73. [EU Commission - COM Document]
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]
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]
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]
UNSPECIFIED (1973) Proposed Sixth Council Directive on the harmonization of legislation of Member States concerning turnover taxes: uniform tax base. Information Memo P-32/73, July 1973. [EU Commission - Press Notice]
1974
UNSPECIFIED (1974) Amendments to the proposal for a Sixth Council Driective on the harmonization of legislation of Member States concerning turnover taxes. Common system of value added tax: uniform basis of assessment. COM (74) 795 final, 26 July 1974. [EU Commission - COM Document]
UNSPECIFIED (1974) Value added tax: the Commission puts forward amendments to its proposal for a Sixth Directive on VAT. Information Memo P-47/74, July 1974. [EU Commission - Press Notice]
1975
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]
1977
UNSPECIFIED (1977) Adoption of Sixth VAT Directive. European Communities Commission Press Release ISEC/19/77, 17 May 1977. [EU Commission - Press Notice]
UNSPECIFIED (1977) Adoption of the sixth VAT directive. Information Memo P-44/77, May 1977. [EU Commission - Press Notice]
Burke, Richard. (1977) Declaration by Richard Burke at the press conference on the VAT 6th Directive. Brussels, 17 May 1977. [EU Speech]
UNSPECIFIED (1977) New VAT directive clears way for EC financing. European Community Press Release No. 11/1977, 26 May 1977. [EU Commission - Press Notice]
UNSPECIFIED (1977) Possible US countervailing action against remission of VAT on E.C. exports (Communication from the Commission to the Council). COM (77) 237 final, 22 June 1977. [EU Commission - COM Document]
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]
1978
UNSPECIFIED (1978) Eighth VAT directive - common refund arrangements proposed. Information Memo P-3/78, January 1978. [EU Commission - Press Notice]
UNSPECIFIED (1978) Proposal concerning mutual assistance by the competent authorities of the Member States in the field of VAT. Information Memo P-49/78, May 1978. [EU Commission - Press Notice]
UNSPECIFIED (1978) Proposal for a Seventh Council Directive on the harmonization of the laws of the Member States relating to turnover taxes - common system of value added tax to be applied to works of art, collectors' items, antiques and used goods. COM (77) 735 final, 6 January 1978. [EU Commission - COM Document]
UNSPECIFIED (1978) Proposal for an eighth Council Directive on the harmonization of the laws of the Member States relating to turnover taxes - arrangements for the refund of value added tax to taxable persons not established in the territory of the country. COM (77) 721 final, 3 January 1978. [EU Commission - COM Document]
UNSPECIFIED (1978) Seventh VAT directive - special taxation scheme proposed for used goods and works of art. Information Memo P-2/78, January 1978. [EU Commission - Press Notice]
1979
UNSPECIFIED (1979) Amendments to the proposal for a Seventh Council Directive on the harmonization of the laws of the Member States relating to turnover taxes - common system of value added tax to be applied to works of art, collectors' items, antiques and used goods. COM (79) 249 final, 14 May 1979. [EU Commission - COM Document]
UNSPECIFIED (1979) Amendments to the proposal for a seventh VAT directive - special taxation scheme proposed for used goods, works of art, antiques and collectors items. Information Memo P-59/79, May 1979. [EU Commission - Press Notice]
UNSPECIFIED (1979) Proposal for a fifth Council Directive on the harmonization of provisions laid down by law, regulation or administrative action relating to the rules governing turnover tax and excise duty applicable in international travel. COM (79) 694 final, 28 November 1979. [EU Commission - COM Document]
UNSPECIFIED (1979) Proposal for a tenth Council 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. COM (79) 181 final, 11 April 1979. [EU Commission - COM Document]
UNSPECIFIED (1979) Proposal for an eleventh Council directive on the harmonization of the laws of the Member States relating to turnover taxes - exclusion of the French Overseas Departments from the scope of Directive 77/388/EEC. COM (79) 695 final, 6 December 1979. [EU Commission - COM 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]
UNSPECIFIED (1979) Request that the Council raise the matter of a request by the Belgian government for authorization to introduce in the second-hand car trade a measure for derogation from the provisions of the sixth VAT Directive in accordance with Article 27(1) to (4) thereof (Communication from the Commission to the Council). COM (79) 746 final, 12 December 1979. [EU Commission - COM Document]
UNSPECIFIED (1979) A vote for Europe. Europe: Magazine of the European Community No. 214, July-August 1979. [EU Other]
1980
UNSPECIFIED (1980) Amendments to the proposal for a fifth Council directive on the harmonization of provisions laid down by law, regulation or administrative action relating to the rules governing turnover tax and excise duty applicable in international travel. COM (80) 308 final, 9 June 1980. [EU Commission - COM Document]
UNSPECIFIED (1980) Exemptions from taxation on final importation of certain goods. Information Memo P-41/80, May 1980. [EU Commission - Press Notice]
UNSPECIFIED (1980) Motion for a Resolution tabled by Mr Richard Cottrell pursuant to Rule 25 of the Rules of Procedure on VAT on theatre seats. Working Documents 1980-1981, Document 1-753/80, 18 December 1980. [EU European Parliament Document]
UNSPECIFIED (1980) 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. COM (80) 258 final/2, 13 June 1980. [EU Commission - COM 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]
UNSPECIFIED (1980) Report from the Commission to the Council on the scope for convergence of tax systems in the Community.COM (80) 139 final, 27 March 1980. Bulletin of the European Communities Supplement 1/80. [EU Commission - COM Document]
1982
UNSPECIFIED (1982) COMMUNICATION FROM THE COMMISSION TO THE COUNCIL Application of Article 27(1 to 4) of the Sixth Council Directive of 17 May 1977 on value added tax: request for a derogation submitted by the Netherlands Government. COM (82) 370 final, 17 June 1982. [EU Commission - COM Document]
UNSPECIFIED (1982) Commission proposal for a 14th VAT directive. Information Memo P-38/82, June 1982. [EU Commission - Press Notice]
UNSPECIFIED (1982) Communication from the Commission to the Council concerning the application of Article 30 of the Sixth Council Directive of 17 May 1977 on value added tax to a request for a derogation submitted by the Italian Government. COM (82) 766 final, 24 November 1982. [EU Commission - COM Document]
UNSPECIFIED (1982) Communication from the Commission to the Council concerning the application of Article 30 of the Sixth Council Directive of 17 May 1977 on value added tax to a request for a derogation submitted by the Italian Government. COM (82) 768 final, 25 November 1982. [EU Commission - COM Document]
UNSPECIFIED (1982) Proposal for a 13th Council directive on VAT. Information Memo P-45/82, July 1982. [EU Commission - Press Notice]
UNSPECIFIED (1982) Proposal for a Council directive on the harmonization of the laws of the Member States relating to turnover taxes - Deferred payment of the tax payable on importation by taxable persons. COM (82) 402 final and final/3, 5 July 1982. [EU Commission - COM Document]
UNSPECIFIED (1982) Proposal for a thirteenth Council Directive on the harmonization of the laws of the Member States relating to turnover taxes. Arrangments for the refund of value added tax to taxable persons not established in Community territory. COM (82) 443 final, 15 July 1982. [EU Commission - COM Document]
UNSPECIFIED (1982) Proposal for a twelfth VAT directive. Information Memo P-80/82, December 1982. [EU Commission - Press Notice]
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]
UNSPECIFIED (1982) The rates of value added tax in agriculture 1982. [EU Commission - Working Document]
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]
1983
UNSPECIFIED (1983) Commission Communication to the Council concerning the application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax to a request for derogation submitted to the German and Luxembourg Governments. COM (83) 79 final, 23 February 1983. [EU Commission - COM Document]
UNSPECIFIED (1983) First report from the Commission to the Council on the application of the common system of value added tax, submitted in accordance with Article 34 of the Sixth Council Directive (77/388/EEC) of 17 May 1977. COM (83) 426 final, 14 September 1983. [EU Commission - COM Document]
UNSPECIFIED (1983) Harmonization of laws relating to turnover taxes. Report from the Commission to the Council submitted in accordance with Article 24, paragraph 8 of the 6th Council Directive of 17 May 1977. Description, analysis and suggestions for the harmonization of national schemes for small undertakings: situation as at 31.12.1982. COM (83) 748 final, 15 December 1983. [EU Commission - COM Document]
UNSPECIFIED (1983) MOTION FOR A RESOLUTION tabled by Mr COLLINS pursuant to Rule 47 of the Rules of Procedure on VAT on food. EP Working Documents 1983-1984. Document 1-11/83. 10 March 1983. [EU European Parliament Document]
UNSPECIFIED (1983) Motion for a resolution tabled by Mr. Glinne and Ms. Clwyd pursuant to Rule 47 of the Rules of Procedure on the sixth directive of the Council of Ministers of the European Communities of 17 May 1977 and the granting of VAT exemption to certain disabled persons for the purchase of motor-homes. Working Documents 1983-1984, Document 1-164/83, 13 April 1983. [EU European Parliament Document]
UNSPECIFIED (1983) Proposal for a sixth 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) 117 final, 6 April 1983. [EU Commission - COM Document]
UNSPECIFIED (1983) Proposal for a sixth 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) 117 final/2, 18 April 1983. [EU Commission - COM Document]
UNSPECIFIED (1983) Proposal for a twelfth Council Directive on the harmonization of the laws of the Member States relating to turnover taxes. Common system of value addded tax: expenditure not eligible for deduction of value added tax. COM (82) 870 final, 25 January 1983. [EU Commission - COM Document]
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]
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]
UNSPECIFIED (1983) Report from the Commission to the Council on the transitional provisions applicable under the common system of VAT, submitted in accordance with Article 28 of the Sixth Council Directive of 17 May 1977. COM (82) 885 final, 17 January 1983. [EU Commission - COM Document]
UNSPECIFIED (1983) A breeze of recovery. Europe Magazine of the European Community No. 237, May-June 1983. [EU Other]
1984
UNSPECIFIED (1984) Commission proposal for a directive exempting temporary imports from VAT. Information Memo P-62/84, July 1984. [EU Commission - Press Notice]
UNSPECIFIED (1984) Commission proposes elimination of double VAT burden. Information Memo P-55/84, July 1984. [EU Commission - Press Notice]
UNSPECIFIED (1984) Commission proposes more increases in travellers' allowances. Information Memo P-28/84, March 1984. [EU Commission - Press Notice]
UNSPECIFIED (1984) The rates of value added tax in agriculture 1968-1984. [EU Commission - Working Document]
UNSPECIFIED (1984) The rates of value added tax in agriculture 1984. [EU Commission - Working Document]
1985
UNSPECIFIED (1985) Negotiating directive to enable the Community to resolve the dispute following the conclusions of the VAT report adopted by the GATT Committee on Government Procurement. Communication by the Commission to the Council. COM (85) 102 final, 12 March 1985. [EU Commission - COM Document]
1986
UNSPECIFIED (1986) Cracking down on drug abuse. Europe: Magazine of the European Community No. 259, September 1986. [EU Other]
1987
UNSPECIFIED (1987) Proposal for a Council Directive completing and amending Directive 77/388/EEC - Removal of fiscal frontiers. COM (87) 322 final/2, 21 August 1987. [EU Commission - COM Document]
UNSPECIFIED (1987) Proposal for a Council Directive instituting a process of convergence of rates of value-added tax and excise duties. COM (87) 324 final/2, 21 August 1987 and COM (87) 324 final/3, 10 November 1987. [EU Commission - COM Document]
UNSPECIFIED (1987) 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) 321 final/2, 21 August 1987. [EU Commission - COM Document]
1988
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]
UNSPECIFIED (1988) Second report from the Commission on the application of the common system of value added tax, Submitted in accordance with Article 34 of the Sixth Directive (77/388/EEC) of 17 May 1977. Situation as at 30 June 1987. COM (88) 799 final, 20 December 1988. [EU Commission - COM Document]
1989
UNSPECIFIED (1989) Economic problems of value-added tax harmonization and completion of the internal market. Research and Documentation Papers, Economic Series No. 15, 1989. [EU European Parliament Document]
UNSPECIFIED (1989) The elimination of frontier barriers and fiscal controls. Completing the internal market: current status December 1988. [EU Commission - Working Document]
UNSPECIFIED (1989) A future for the Community shipping industry: measures to improve the operating conditions of Community shipping. COM (89) 266 final, 3 August 1989. [EU Commission - COM Document]
1990
UNSPECIFIED (1990) Proposal for a Council Directive determining the scope of Article 4(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, 29 November 1990. [EU Commission - SEC Document]
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]
UNSPECIFIED (1990) Transitional arrangements for taxation with a view to establishment of the internal market. Proposal for an amendment to the proposal for a Council Directive supplementing the common system of value added tax and amending Directive 77/388/EEC. COM (90) 182 final, 19 June 1990. [EU Commission - COM Document]
UNSPECIFIED (1990) The eliminiation of frontier controls. Completing the internal market: current status 31 December 1989. [EU Commission - Working Document]
1991
UNSPECIFIED (1991) Abolition of tax frontiers and transitional arrangements for taxation with a view to establishment of the internal market. Amendment to the proposal for a Council Directive supplementing the common system of value added tax (VAT) and amending Directive 77/388/EEC. COM (91) 157 final, 2 May 1991. [EU Commission - COM Document]
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, 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]
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]
UNSPECIFIED (1991) The eliminiation of frontier controls. Completing the internal market: current status 31 December 1990. [EU Commission - Working Document]
1992
UNSPECIFIED (1992) Proposal for a Council Directive amending Directive 77/388/EEC and introducing simplification measures. COM (92) 448 final, 4 November 1992. [EU Commission - COM Document]
UNSPECIFIED (1992) Proposal for a Council Directive on the harmonization of the laws of the Member States relating to turnover taxes. Abolition of certain derogations provided for in Article 28(3) of Directive 77/388/EEC and in the second subparagraph of Article 1(1) of Directive 89/465/EEC. COM (92) 215 final, 2 July 1992. [EU Commission - COM Document]
UNSPECIFIED (1992) Proposal for a Council Directive supplementing the common system of value added tax and amending Directive 77/388/EEC - special scheme for gold. COM (92) 441 final, 27 October 1992. [EU Commission - COM Document]
UNSPECIFIED (1992) Value added tax collection and control procedures applied in Member States. Communication from the Commission to the Council and the European Parliament. [First Report]. SEC (92) 280 final, 24 February 1992. [EU Commission - SEC Document]
UNSPECIFIED (1992) The eliminiation of frontier controls. Completing the internal market: current status 1 January 1992. [EU Commission - Working Document]
1993
UNSPECIFIED (1993) VAT Information Exchange System (V.I.E.S.). A telematic network for administrative cooperation. [EU Commission - Working Document]
UNSPECIFIED (1993) The eliminiation of frontier controls. Completing the internal market: current status 1 January 1993. [EU Commission - Working Document]
1994
UNSPECIFIED (1994) 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 (94) 262 final, 23 June 1994. [EU Commission - COM Document]
UNSPECIFIED (1994) Common system of value added tax: arrangements for taxing transactions carried out by non-established taxable persons. Communication and report from the Commission to the Council and the European Parliament. COM (94) 471 final, 3 November 1994. [EU Commission - COM Document]
UNSPECIFIED (1994) Communication from the Commission to the Council: Request by the Irish government for authorization to introduce a measure derogating from the Sixth VAT Directive (77/388/EEC), based on Article 27(1) and (2) of that Directive, in respect of the charging of tax on sales of immovable property or rights treated as such. COM (94) 334 final, 22 July 1994. [EU Commission - COM Document]
UNSPECIFIED (1994) Communication from the Commission to the Council: Request from the Dutch Government for authorization to introduce a measure derogating from the Sixth VAT Directive (77/388/EEC) pursuant to Article 27(1) and (2) of that Directive in respect of the charging of tax in the ready-to-wear clothing industry. COM (94) 422 final, 12 October 1994. [EU Commission - COM Document]
UNSPECIFIED (1994) Communication from the Commission to the Cuncil: Request submitted by the government of the Hellenic Republic under Article 27(1) and (2) of the sixth VAT Directive 77/388/EEC for authorization to introduce a special measure derogating from that Directive in respect of maritime goods transport services. COM (94) 324 final, 19 July 1994. [EU Commission - COM Document]
UNSPECIFIED (1994) National implementing measures - Internal market. Value-added tax. Excise duties. Situation at 30 April 1994, Volume 4. [EU Commission - Working Document]
UNSPECIFIED (1994) Proposal for a Council Directive amending Directive 77/388/EEC and determining the scope of Article 14(1)(d) as regards exemption from value added tax on the final importation of certain goods (presented by the Commission). COM (94) 370 final, 15 September 1994. [EU Commission - COM Document]
UNSPECIFIED (1994) Proposal for a Council Directive amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them. COM (94) 58 final, 2 March 1994. [EU Commission - COM Document]
UNSPECIFIED (1994) Proposal for a Council Directive amending Directive 77/388/EEC and introducing transitional measures applicable in the context of the enlargement of the European Union on 1 January 1995. COM (94) 603 final, 12 December 1994. [EU Commission - COM Document]
UNSPECIFIED (1994) The eliminiation of frontier controls. Completing the internal market: current status 1 July 1994. [EU Commission - Working Document]
UNSPECIFIED (1994) The operation of the transitional arrangements for charging VAT in intra-Community trade. Report from the Commission to the Council and the European Parliament. Presented in accordance with Article 281 of Directive 77/388/EEC. COM (94) 515 final, 23 November 1994. [EU Commission - COM Document]
1995
UNSPECIFIED (1995) Communication from the Commission: Request submitted by the Republic of Austria for authorization to introduce special measures pursuant to Article 27 of the Sixth Council Directive on value added tax. COM (95) 380 final, 18 July 1995. [EU Commission - COM Document]
UNSPECIFIED (1995) Proposal for a Council Directive amending Directive 77/388/EEC on the common system of Value Added Tax (level of the standard rate) (presented by the Commission). COM (95) 731 final, 20 December 1995. [EU Commission - COM Document]
UNSPECIFIED (1995) VAT collection and control procedures applied in Member States - 2nd Article 12 report. COM (95) 354 final, 20 July 1995. [EU Commission - COM Document]
1996
UNSPECIFIED (1996) A common system of VAT [value added tax]: a programme for the single market. COM (96) 328 final, 22 July 1996. [EU Commission - COM Document]
1997
UNSPECIFIED (1997) Application of Council Regulation (EEC) No 218/92 of 27 January 1992 on the administrative cooperation in the field of indirect taxation (VAT). Second Article 14 report. Communication from the Report to the Council and the European Parliament. COM (96) 681 final, 8 January 1997. [EU Commission - COM Document]
UNSPECIFIED (1997) Common system of value added tax: uniform basis of assessment. Report from the Commission to the Council and the European Parliament in accordance with Article 12(4) of the Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turn-over taxes. COM (97) 559 final, 13 November 1997. [EU Commission - COM Document]
UNSPECIFIED (1997) Job creation: possibility of a reduced VAT rate on labour-intensive services for an experimental period and on an optional basis. Communication from the Commission to the Council. SEC (97) 2089 final, 12 December 1997. [EU Commission - SEC Document]
UNSPECIFIED (1997) Proposal for a Council Directive amending Directive 77/388/EEC as regards the value added tax arrangements applicable to telecommunications services. COM (97) 4 final, 29 January 1997. [EU Commission - COM Document]
UNSPECIFIED (1997) Proposal for a Council Directive amending Directive 77/388/EEC on the common system of value added tax (the Value Added Tax Committee). COM (97) 325 final, 25 June 1997. [EU Commission - COM Document]
UNSPECIFIED (1997) Proposal for a European Parliament and Council Decision establishing a programme of Community action to reinforce the functioning of the indirect taxation systems of the internal market (Fiscalis programme). COM (97) 175 final, 23 April 1997. [EU Commission - COM Document]
1998
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 (1998) Proposal for a Council Directive amending Directive 77/388/EEC as regards the determination of the person liable for payment of value addded tax. COM (98) 660 final, 27 November 1998. [EU Commission - COM Document]
UNSPECIFIED (1998) Proposal for a Council Directive amending Directive 77/388/EEC as regards the rules governing the right to deduct Value Added Tax. Proposal for a Council Regulation (EC) on verification measures, measures relating to the refund system and administrative cooperation measures necessary for the application of Directive 98/xxx/EC. COM (98) 377 final, 17 June 1998. [EU Commission - COM Document]
UNSPECIFIED (1998) Proposal for a Council Directive amending, with regard to the level of the standard rate, Directive 77/388/EEC on the common system of value added tax (presented by the Commission). COM (98) 693 final, 30 November 1998. [EU Commission - COM Document]
UNSPECIFIED (1998) VAT collection and control procedures applied in the Member States. Third Commission report. Article 12 of Regulation (EEC, Euratom) No 1553/89. Report from the Commission to the Council and the European Parliament. COM (98) 490 final, 3 September 1998. [EU Commission - COM Document]
1999
UNSPECIFIED (1999) Communication from the Commission to the Council concerning the employment aspects of the decision to abolish tax- and duty-free sales for intra-Community travellers. COM (99) 65 final, 17 February 1999. [EU Commission - COM Document]
UNSPECIFIED (1999) Proposal for a Council Directive amending Directive 77/388/EEC as regards the possibility of applying on an experimental basis a reduced VAT rate on labour-intensive services. COM (99) 62 final, 17 February 1999. [EU Commission - COM Document]
UNSPECIFIED (1999) Proposal for a Council Directive amending Directive 77/388/EEC on the common system of value added tax - transitional provisions granted to the Republic of Austria and the Portuguese Republic. COM (99) 703 final, 17 December 1999. [EU Commission - COM Document]
UNSPECIFIED (1999) Proposal for a Council decision authorising 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. COM (99) 705 final, 17 December 1999. [EU Commission - COM Document]
UNSPECIFIED (1999) Report from the Commission to the Council on the examination of the impact of the relevant provisions of Council Directive 94/5/EC on the competitiveness of the Community art market compared to third countries' art markets. COM (99) 185 final, 28 April 1999. [EU Commission - COM Document]
2000
UNSPECIFIED (2000) Fourth report under Article 12 of Regulation (EEC, Euratom) No 1553/89 on VAT collection and control procedures. Report from the Commission to the Council and the European Parliament. COM (2000) 28 final, 28 January 2000. [EU Commission - COM Document]
2007
UNSPECIFIED (2007) Communication from the Commission to the Council concerning some key elements contributing to the establishment of the VAT anti-fraud strategy within the EU. COM (2007) 758 final, 12 November 2007. [EU Commission - COM Document]
UNSPECIFIED (2007) Report on the state of play of the discussions on the conventional measures to combat VAT fraud proposed by Member States. Commission staff working document. SEC (2007) 1584 final, 23 November 2007. [EU Commission - SEC Document]
2008
UNSPECIFIED (2008) Communication from the Commission to the Council and the European Parliament on measures to change the VAT system to fight fraud. COM (2008) 109 final, 22 February 2008. [EU Commission - COM Document]
UNSPECIFIED (2008) Coordinated strategy to improve the fight against VAT fraud in the European Union. Communication from the Commission. COM (2008) 807 final, 1 February 2008. [EU Commission - COM Document]
UNSPECIFIED (2008) Measures to change the VAT system to fight fraud. Commission staff working document. SEC (2008) 249 final, 22 February 2008. [EU Commission - SEC Document]
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