Vorschlag für eine Richtlinie des Rates zur Änderung der Richtlinie 2006/112/EG und der Richtlinie 2009/132/EG in Bezug auf bestimmte mehrwertsteuerliche Pflichten für die Erbringung von Dienstleistungen und für Fernverkäufe von Gegenständen/Modernisierung der Mehrwertsteuer für den grenzübergreifenden elektronischen Geschäftsverkehr zwischen Unternehmen und Verbrauchern (B2C) (125004/EU XXV.GP)

COM: COM(2016) 757 PUBLIC
01.12.2016
deutsch
Frist: 06.02.2017

EU-V: Richtlinienentwürfe

Vorschlag für eine Richtlinie des Rates zur Änderung der Richtlinie 2006/112/EG und der Richtlinie 2009/132/EG in Bezug auf bestimmte mehrwertsteuerliche Pflichten für die Erbringung von Dienstleistungen und für Fernverkäufe von Gegenständen/Modernisierung der Mehrwertsteuer für den grenzübergreifenden elektronischen Geschäftsverkehr zwischen Unternehmen und Verbrauchern (B2C)

Erstellt am 01.12.2016

Eingelangt am 01.12.2016, Europäische Kommission - Österr. Parlament

  • COM: COM(2016) 757 final PDF

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Linkart Link
COM
COM(2015) 192
COM
COM(2015) 550
COM
COM(2016) 148
COM
COM(2016) 179
COM
SWD(2016) 379
COM
SWD(2016) 382
INT
2016/0370 (CNS)
RAG
Verkehr
ABL
ABl. C 369 vom 17.12.2011, S. 14
ABL
ABl. L 150 vom 10.6.2008, S. 28
ABL
ABl. L 268 vom 12.10.2010, S. 1
ABL
ABl. L 268 vom 12.10.2010, S. 10
ABL
ABl. L 292 vom 10.11.2009, S. 5
ABL
ABl. L 347 vom 11.12.2006, S. 1
ABL
ABl. L 55 vom 28.2.2011, S. 13
ABL
ABl. L 77 vom 23.3.2011, S. 1
RIL
2006/112/EG
RIL
2008/55/EG
RIL
2008/9/EG
RIL
2009/132/EG
RIL
86/560/EWG
VER
182/2011
VER
2006/112
VER
2008/55
VER
2009/132
VER
282/2011
VER
904/2010
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Interinstitutionelle Zahl
Link
2016/0370 CNS
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Thema
Steuerwesen
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Datum Dok.Nr.
Art Betreff
12.12.2016 COM: D(2016) 19129 EUUS
Übermittlungsschreiben/COM(2016) 757/Fristbeginn: 12.12.2016 (126627/EU XXV.GP)
01.12.2016 COM: SWD(2016) 379 EUB
Commission Staff Working Document/Impact Assessment/Accompanying the document Proposals for a Council Directive, a Council Implementing Regulation and a Council Regulation on Modernising VAT for cross-border B2C e-Commerce (125006/EU XXV.GP)
01.12.2016 COM: SWD(2016) 382 EUB
Arbeitsunterlage der Kommissionsdienststellen/Zusammenfassung der Folgenabschätzung/Begleitunterlage zu den Vorschlägen für eine Richtlinie des Rates, eine Durchführungsverordnung des Rates und eine Verordnung des Rates zur Modernisierung der Mehrwertsteuer für den grenzübergreifenden elektronischen Geschäftsverkehr zwischen Unternehmen und Verbrauchern (B2C) (125005/EU XXV.GP)
08.02.2017 RAT: 6125/17 EUST
Proposal for a Council Directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods/Proposal for a Council Implementing Regulation amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax/Proposal for a Council Regulation amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax/Proposal for a Council Directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals/Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Portuguese Parliament (132155/EU XXV.GP)
07.02.2017 RAT: 5888/17 EUST
Proposal for a Council Directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods - Proposal for a Council Implementing Regulation amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax - Proposal for a Council Regulation amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax - Proposal for a Council Directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Belgian House of Representatives (131927/EU XXV.GP)
16.12.2016 RAT: CM 5262/16 EUCM
Consultation of the European Parliament by the Council Consultation of the European Economic and Social Committee by the Council on a proposal for a Council Directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods [ref. 2016/0370 (CNS) - COM(2016) 757 final - 14820/16] (127161/EU XXV.GP)
12.07.2017 RAT: 11183/17 EUST
OPINION of the European Economic and Social Committee - Proposal for a Council Regulation amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax [COM(2016) 755 final – 2016/0371 (CNS)] - Proposal for a Council Directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods [COM(2016) 757 final – 2016/0370 (CNS)] - Proposal for a Council Directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals [COM(2016) 758 final – 2016/0374 (CNS)] (150864/EU XXV.GP)
07.02.2017 RAT: 5888/17 EUST
Proposal for a Council Directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods - Proposal for a Council Implementing Regulation amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax - Proposal for a Council Regulation amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax - Proposal for a Council Directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals - Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Belgian House of Representatives (131927/EU XXV.GP)
08.02.2017 RAT: 6125/17 EUST
Proposal for a Council Directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods/Proposal for a Council Implementing Regulation amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax/Proposal for a Council Regulation amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax/Proposal for a Council Directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals/Reasoned opinion on the application of the Principles of Subsidiarity and Proportionality/Cover note from the Portuguese Parliament (132155/EU XXV.GP)
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Datum Dok.Nr.
Art Betreff
01.12.2016 RAT: 14820/16 EUST
Vorschlag für eine RICHTLINIE DES RATES zur Änderung der Richtlinie 2006/112/EG und der Richtlinie 2009/132/EG in Bezug auf bestimmte mehrwertsteuerliche Pflichten für die Erbringung von Dienstleistungen und für Fernverkäufe von Gegenständen (125135/EU XXV.GP)
Dok.Nr.
Links
COM: COM(2016) 757 EUR-Lex IPEX