COM(2000)349-2 - Amendment of Directive 77/388/EEC as regards the VAT arrangements applicable to certain services supplied by electronic mean
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Contents
official title
Proposal for a Council Directive amending Directive 77/388/EEC as regards the value added tax arrangements applicable to certain services supplied by electronic mean| Legal instrument | Directive |
|---|---|
| Decision making procedure | Consultation procedure (CNS) |
| reference by COM-number97 | COM(2000)349  |
| Additional COM-numbers | COM(2000)349 |
| procedure number99 | 2000/0148(CNS) |
| CELEX number100 | 52000PC0349(02) |
| Document | 07-06-2000 |
|---|---|
| Online publication | 07-06-2000 |
| Decision | 07-05-2002; Richtlijn 2002/38 |
| Publication in Official Journal101 | 15-05-2002; Special edition in Latvian: Chapter 09 Volume 001,Special edition in Hungarian: Chapter 09 Volume 001,Special edition in Estonian: Chapter 09 Volume 001,Special edition in Lithuanian: Chapter 09 Volume 001,Special edition in Maltese: Chapter 09 Volume 001,Special edition in Czech: Chapter 09 Volume 001,Special edition in Slovenian: Chapter 09 Volume 001,OJ L 128, 15.5.2002,Special edition in Polish: Chapter 09 Volume 001,Special edition in Slovak: Chapter 09 Volume 001 |
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- 1.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 2.
- 3.E-commerce and indirect taxation - Communication by the Commission to the Council of Ministers, the European Parliament and to the Economic and Social Committee - COM (98)374 final which is available on europa.eu.int/comm/dgs/taxation_customs/.
- 4.Directive 77/388/EEC of 17 May 1977 as amended, most recently by Council Directive 1999/85/EC. This is available from EUR-Lex at europa.eu.int/eur-lex under ref. 90.30.10.
- 5.'Electronic Commerce : Taxation Framework Conditions' - Organisation for Economic Co-operation and Development , document reference DAFFE/CFA(98)38/REV3. www.oecd.org/daf/fa/e_com/Ottawa
- 6.Whilst there are certain differences in the wording and presentation between the Ottawa conclusions and the ECOFIN principles, these are not significant and simply reflect the OECD's wider focus.
- 7.Document XXI/1201/99 - Indirect Taxes and e-commerce which is available on europa.eu.int/comm/dgs/taxation_customs/.
- 8.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 9.Council Directive 1999/59/EC of 17 June amending Directive 388/77/EEC as regards the value added tax arrangements applicable to telecommunications services.
- 10.VAT Information Exchange System.
- 11.Report on Administrative Co-operation and VAT Collection and Control Procedures - COM (2000) 28 final of 28 January 2000.
- 12.COM (2000) 202. Communication from the Commission to the Council and the European Parliament on the Organisation and Management of the Internet - International and European Policy Issues 1998 - 2000.
- 13.The World Intellectual Property Organisation.
- 14.The Internet Corporation for Assigned Names and Numbers. This is the international, private, non-profit, industry-led self regulatory body which has management responsibility for the Internet naming and addressing system.
- 15.
- 16.
- 17.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 18.
- 19.
- 20.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 21.
- 22.
- 23.
- 24.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 25.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 26.
- 27.
- 28.
- 29.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 30.
- 31.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 32.
- 33.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 34.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 35.
- 36.OJ C , , p. .
- 37.OJ C , , p. .
- 38.OJ C , , p. .
- 39.OL L 145, 13.6.1977, p. 1, as last amended by Council Directive 1999/85/EC
- 40.
- 41.E-commerce and indirect taxation - Communication by the Commission to the Council of Ministers, the European Parliament and to the Economic and Social Committee - COM (98)374 final which is available on europa.eu.int/comm/dgs/taxation_customs/.
- 42.
- 43.
- 44.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 45.
- 46.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 47.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 48.
- 49.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 50.
- 51.E-commerce and indirect taxation - Communication by the Commission to the Council of Ministers, the European Parliament and to the Economic and Social Committee - COM (98)374 final which is available on europa.eu.int/comm/dgs/taxation_customs/.
- 52.Directive 77/388/EEC of 17 May 1977 as amended, most recently by Council Directive 1999/85/EC. This is available from EUR-Lex at europa.eu.int/eur-lex under ref. 90.30.10.
- 53.'Electronic Commerce : Taxation Framework Conditions' - Organisation for Economic Co-operation and Development , document reference DAFFE/CFA(98)38/REV3. www.oecd.org/daf/fa/e_com/Ottawa
- 54.Whilst there are certain differences in the wording and presentation between the Ottawa conclusions and the ECOFIN principles, these are not significant and simply reflect the OECD's wider focus.
- 55.Document XXI/1201/99 - Indirect Taxes and e-commerce which is available on europa.eu.int/comm/dgs/taxation_customs/.
- 56.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 57.Council Directive 1999/59/EC of 17 June amending Directive 388/77/EEC as regards the value added tax arrangements applicable to telecommunications services.
- 58.VAT Information Exchange System.
- 59.Report on Administrative Co-operation and VAT Collection and Control Procedures - COM (2000) 28 final of 28 January 2000.
- 60.COM (2000) 202. Communication from the Commission to the Council and the European Parliament on the Organisation and Management of the Internet - International and European Policy Issues 1998 - 2000.
- 61.The World Intellectual Property Organisation.
- 62.The Internet Corporation for Assigned Names and Numbers. This is the international, private, non-profit, industry-led self regulatory body which has management responsibility for the Internet naming and addressing system.
- 63.
- 64.
- 65.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 66.
- 67.
- 68.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 69.
- 70.
- 71.
- 72.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 73.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 74.
- 75.
- 76.
- 77.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 78.
- 79.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 80.
- 81.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 82.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 83.
- 84.OJ C , , p. .
- 85.OJ C , , p. .
- 86.OJ C , , p. .
- 87.OL L 145, 13.6.1977, p. 1, as last amended by Council Directive 1999/85/EC
- 88.
- 89.E-commerce and indirect taxation - Communication by the Commission to the Council of Ministers, the European Parliament and to the Economic and Social Committee - COM (98)374 final which is available on europa.eu.int/comm/dgs/taxation_customs/.
- 90.
- 91.
- 92.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 93.
- 94.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 95.Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.
- 96.
- 97.De Europese Commissie kent nummers toe aan officiële documenten van de Europese Unie. De Commissie maakt onderscheid in een aantal typen documenten door middel van het toekennen van verschillende nummerseries. Het onderscheid is gebaseerd op het soort document en/of de instelling van de Unie van wie het document afkomstig is.
- 98.De Raad van de Europese Unie kent aan wetgevingsdossiers een uniek toe. Dit nummer bestaat uit een vijfcijferig volgnummer gevolgd door een schuine streep met de laatste twee cijfers van het jaartal, bijvoorbeeld 12345/00 - een document met nummer 12345 uit het jaar 2000.
- 99.Het interinstitutionele nummer is een nummerreeks die binnen de Europese Unie toegekend wordt aan voorstellen voor regelgeving van de Europese Commissie.
Binnen de Europese Unie worden nog een aantal andere nummerseries gebruikt. Iedere instelling heeft één of meerdere sets documenten met ieder een eigen nummering. Die reeksen komen niet overeen met elkaar of het interinstitutioneel nummer.
- 100.Deze databank van de Europese Unie biedt de mogelijkheid de actuele werkzaamheden (workflow) van de Europese instellingen (Europees Parlement, Raad, ESC, Comité van de Regio's, Europese Centrale Bank, Hof van Justitie enz.) te volgen. EURlex volgt alle voorstellen (zoals wetgevende en begrotingsdossiers) en mededelingen van de Commissie, vanaf het moment dat ze aan de Raad of het Europees Parlement worden voorgelegd.
- 101.Als dag van bekendmaking van een Europees besluit geldt de dag waarop het besluit in het Publicatieblad wordt bekendgemaakt, en daardoor in alle officiële talen van de Europese Unie bij het Publicatiebureau beschikbaar is.
- 102.This legally binding act of the European Union establishes a set of objectives which all member states of the European Union must fulfil. The member states are required to implement directives. The member states are free to choose the manner they see fit to fulfil the required objectives.