EU regulation
Summarv:
A.1 Treaty
A.2 Directory of Community Legislation in force (Tax)
B. Legislation Direct Taxes
C. Legislation VAT
D. European Commission Proposals and other related documents
D.1.- Individual taxation
D.2.- Corporate taxation
D.3.- Indirect taxation: VAT
A.1 Treaty
Source/Author
|
Description/Name
|
European Commission
|
The Lisbon Treaty and tax legislation in the EU
|
Eur-Lex Europa
|
Articles of the TFEU: Tax Provisions
|
A.2 Directory of Community Legislation in force (Tax)
European Commission |
Directory of Community Legislation in force (Tax) At 1 June 2012 |
B. Legislation Direct Taxes
Directive 90/434/EEC
of 23 July 1990 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 225/1 20.8.1990
Directive 90/435/EEC
of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
OJ L 225/6 22.9.1990
90/436/EEC: Convention on the Elimination of Double Taxation in connection with the adjustment of profits of associated enterprises - Final Act - Joint Declarations -Unilateral Declaracions
OJ L 225/10 20.08.1990
Recommendation 94/79/EC
of 21 December 1993 on the taxation of certain items of income received by non-residents in a Member State other than that in which they are resident
OJ L 039/22 10.02.1994
Directive 2003/48/EC
of 3 June 2003 on taxation of savings income in the form of interest payments
OJ L 157/38 26.6.2003
Directive 2003/49/EC
of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
OJ L157/49 26.6.2003
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
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
SEC(2011)409
Energy taxation: Commission promotes energy efficiency and more environmental friendly products
IP/11/468 Brussels, 13.04.2011
Revision of the Energy Taxation Directive - Questions and Answers
MEMO/11/238
Brussels, 13.04.2011
Citizens' summary; EU energy taxation proposal
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