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Document 32012R0967
Procedure 2012/0001/NLE
COM (2012) 2: Proposal for a COUNCIL REGULATION amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons
Completed (Adopted act: 32012R0967)
Type: Non-legislative procedure (NLE)
- Legal basis:
- Commission: TFUE ; Directive/CE/CS 112/2006
- Type of file:
- Proposal for a Regulation
Regulation - EuroVoc thesaurus:
- tax system; telecommunications industry; provision of services
- Directory code:
- 09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
-
European Commission
-
Council of the European Union
/
Publication in the Official Journal
- Date of publication
- 20/10/2012
- CELEX number of the main document:
- 32012R0967
Adoption
09/10/2012
- Council agenda:
- ITEM "A" ON COUNCIL AGENDA
- Council session:
- 3189
- Subject:
- ECONOMIC AND FINANCIAL AFFAIRS
- Type of file:
- Regulation
- Documents:
- CSST/2012/12596
CSST/2012/14498
PRES/2012/411
JO L/2012/290/1
Proposal
Transmission to Council
13/01/2012
13/01/2012
- Leading person:
- Algirdas Gediminas ŠEMETA
- Leading service:
- Directorate-General for Taxation and Customs Union
- Decision mode:
- Written procedure
- Addressee for formal act:
- Council of the European Union
- Legal basis:
- TFUE ; Directive/CE/CS 112/2006
- Procedure:
- Non-legislative procedure (NLE)
- Type of file:
- Proposal for a Regulation
- Documents:
- COM/2012/2/FINAL
CSST/2012/5389
JO C/2012/102/24 - CELEX number of the main document:
- 52012XC0405(05) ; 52012PC0002