Directive 2003/123/EC

of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States

OJ L 007

13.01.2004

Directive 2004/66/EC

of 26 April 2004 adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/ 48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia

OJ L 168/35 01.05.2004

Directive 2004/76/EC

of 29.4.2004 amending Directive 2003/49/EC as regards the possibility for certain Member States to apply transitional periods for the application of a common system of taxation applicable to interest and royalty payments made betvveen associated companies of different Member States

OJ L 157/106 30.04.2004

Directive 2004/56/EC

of 21 April 2004 amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums

OJ L 127/70 29.4.2004

Directive 2005/19/EC

of 17 February 2005 amending Directive 90/434/EEC 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States

OJ L 58/19 04.03.2005

Directive 2005/56/EC

of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies

OJ L 310/1 25.11.2005

Directive 2009/133/EC

of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States

OJ L 310/34 25.11.2009

Council Directive 2011/16/EU

of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC

OJ L-64/1 11.03.2011

C. Legislation VAT

Directive 2006/112/EC

of 28 November 2006 on the common system of value added tax (consolidated version)

OJ L 347/1 11.12.2006

Council Regulation (EC) No 143/2008

of 12 February 2008 amending Regulation (EC) No 1798/2003 as regards the introduction of administrative cooperation and the exchange of information concerning the rules relating to the place of supply of services, the special schemes and the refund procedure for value added tax

OJ L 44/1 20.2.2008

Council Directive 2008/8/EC

Of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services

OJ L 44/11 20.2.2008

Council Directive 2008/9/EC

Of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State

OJ L 44/23 20.2.2008

Council Directive 2010/23/EU

of 16 March 2010 amending Directive 2006/112/EC on the common system of value added tax, as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain services susceptible to fraud

OJ L72/1 20.3.2010

Council Directive 2010/45/EU

of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing

OJ L 189/1 22.7.2010

Council Regulation (EU) No 904/2010

of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax

OJ L 268/1 12.10.2010

Council Directive 2010/66/EU

of 14 October 2010 amending Directive 2008/9/EC laying down detailed rules for the refund of value added tax, provided for in Directive "2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State

OJ L 275/1 20.10.2010

Council Directive 2010/88/EU

of 7 December 2010 amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate

OJ L 326/1 10.12.2010

Regulation (EU) No 282/2011

of 15 March 2011 laying dovvn implementing measures for Directive 2006/112/EC on the common system of value added tax

OJ L- 77/1 23.3.2011

D. European Commission proposals and other related documents

D.1. Individual Taxation

COMMISSION STAFF WORKING PAPER

Ad hoc report on the correct and effective application of Council Directive 2003/48/EC

of 3 June 2003 on taxation of savincis income

Brussels, 14.6.2011 SEC(2011)775 final

Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee

Removing cross-border tax obstacles for EU citizens

COM(2010)769 final

Commission Staff VVorking Document Accompanying Commission Communication "Removing cross-border tax obstacles for EU citizens"

SEC(2010) 1576 Brussels, 25.10.2010

Taxation: Removing cross-border tax obstacles for EU citizens

IP/10/1751 Brussels, 20 December 2010

Commission to examine tax measures for cross-border workers

IP/12/340 Brussels, 02.04.2012

Summary Report of the responses received Commission's consultation on double taxation conventions and the internal market: Factual examples of double taxation cases

Directorate-General for Taxation and Customs Union January 2011

Communication from the Commission to the European Parliament, the Council and the European Economic and Social Commitee

Double Taxation in the Single Market

Brussels, 11.11.2011 COM(2011)712final

Tackling Double Taxation for a stronger Single Market

IP/11/1337 Brussels, 11.11.2011

D.2. Corporate Taxation

Commission Staff VVorkmg Paper

Summary of impact assessment

Accompanying document to the

Proposal for a Council Directive

on a Common Consolidated Corporate Tax Base

(CCCTB)

Brussels, 16.3.2011 SEC(2011)316final

European corporate tax base: making business easier and cheaper

IP/11/319 Brussels, 16 March2011

Ouestions and Answers on the CCCTB

MEMO/11/171 Brussels, 16 March 2011

Corrigendum Proposal for a

COUNCIL DIRECTIVE on a Common Consolidated Corporate Tax Base (CCCTB)

COM(2011) 121 final/2 Brussels, 3.10.2011

Citizens' summary A common corporate tax system for the EU

Proposal for a Council Directive

on a common system of taxation applicable to interest and rovaltv pavments made between associated companies of different Member States

Brussels, 11.11.2011 COM(2011)714final 2011/0314 (CNS)

Communication from the Commission Europe 2020

A strategy for smart, sustainable and inclusive grovvth

Brussels, 3.3.2010 COM(2010)2020final

Proposal for a Council Directive

on the common system oftaxation applicable in the case of parent companies and subsidiaries of different Member States

COM(2010)784

D.3. Indirect Taxation: VAT

A retrospective evaluation of elements of the EU VAT system

Executive Summary

TAXUD/2010/DE/328

FWC No. TAXUD/2010/CC/104

London, 1 December2011

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

COM(2012)2 Brussels, 13.01.2012

Proposal for a COUNCIL DIRECTIVE

amending Directive 2006/112/EC on the common system

of value added tax, as regards the treatment of vouchers

COM(2012)206 Brussels, 10.05.2012

Green Paper On the futureofVAT

Tovvards a simpler, more robust and efficient VAT system

COM(2010)695 final Brussels, 1.12.2010

Taxation: Commission launches debate on the future of Value Added Tax (VAT)

IP/10/1633 Brussels, 1 December2010

Questions and Answers: Value Added Tax (VAT)

MEMO/10/633 Brussels, 1 December2010

Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee Promoting Good Governance in Tax Matters

COM(2009) 201 final Brussels, 28.4.2009

Proposal for a Council Directive on a common system of financial transaction tax and amending Directive 2008/7/EC

COM(2011)594final Brussels, 28.9.2011

Commission Staff Working Paper

Executive Summary ofthe Impact Assessment

Accompanying the document

Proposal for a Council Directive on a common system of

financial transaction tax and amending Directive

2008/7/EC

SEC(2011) 1103final Brussels, 28.9.2011

Citizens' summary

Proposal for a Financial Transaction Taxation (FTT)

Proposal for a Council Regulation Administrative Cooperation in the field of excise duties

COM (2011)730 Brussels, 14.11.2011

Communication from the Commission the European Parliament, the Council and the European Economic and Social Committee Smarter enerav taxation for the EU:

Proposal for revision of the Energy Taxation Directive

COM(2011)168/3

Proposal for a Council Directive

amending Directive 2003/96/EC restructuring the Community framevvork for the taxation of energy products and electricity

Brussels, 13.04.2011 COM(2011)169/3

Vol.1 Commission Staff Working Paper

Impact assessment

Accompanying document to the

Proposal for a Council Directive

amending Directive 2003/96/EC restructuring the

Community framework for the

taxation of energy products and electricity