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Value added tax collection and control procedures applied in Member States. Communication from the Commission to the Council and the European Parliament. [First Report].
(EU Commission, 1992-02-24)
1. The mandate. Community implications of VAT administrations' efficiency Own resources accruing from VAT are, at the present level of expenditure, the major Community resource. The collection and control of VAT are under ...
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.
(EU Commission, 1983-09-14)
The final provisions of the Sixth Council Directive of 17 May 1977 on the common system of value added tax (1) stipulate, in Article 34, that: "For the first time on 1 January 1982 and thereafter every two years, the ...
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.
(EU Commission, 1988-12-20)
The First Report on the application of the common system of value added tax (1) was presented to the Council on 22 September 1983 and then transmitted to Parliament. ·All Member States now apply VAT. Portugal is well on ...
Report from the Commission to the Council presented in accordance with Article 2 of the Council Decision 89/488/EEC of 28 July 1989. Application of a measure derogating from Article 17(2) 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 a measure derogating from Article 17(2) of the sixth Council Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes.
(EU Commission, 1992-12-22)
ay Council :Dec.i·sion -89 /'48Boj:EEC of 28 July 1.989,1 the :French Republi!c was authori•ed ·on the basis of Aiticle 27 of the sixth VAT Directive, still in 'force, to derogate from Article 17·(2) of the sixth VAT ...
Commission report to the Council presented in accordance with Article 3 of the Council Decision 89/683/EEC of 21 December 1989. Application of a measure derogating from Article 2 of the sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax. Proposal for a Council Decision authorizing the French Republic to extend the application of a measure derogating from Article 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.
(EU Commission, 1992-12-22)
By Council Decision 89/683/EEC of 21 December 1989,1 France was authorized, on the basis of Article 27 of the sixth VAT Directive and following the entry into force of the eighteenth VAT Directive, to introduce special VAT ...