13235/04 RJF/kb 1 DG F
|
|
- Brett Bennett
- 5 years ago
- Views:
Transcription
1 COUNCIL OF THE EUROPEAN UNION Brussels, 8 October /04 INF 136 API 81 JUR 413 COVER NOTE from : General Secretariat of the Council to : Working Party on Information Subject : Public access to documents - Confirmatory application made by Mr Nick MARCH (1/04) Delegations will find annexed hereto: a request for access to documents sent to the General Secretariat of the Council by Mr Nick MARCH on 23 September 2004 (Annex 1); the reply from the General Secretariat of the Council, dated 7 October 2004 (Annex 2); a confirmatory application from Mr March dated 7 October 2004, registered by the Council Secretariat on 8 October 2004 (Annex 3) /04 RJF/kb 1 DG F EN
2 ANNEX 1 [ message sent on 23 September :51] Please may I have access electronically to this document so as to evaluate the discussion concerning the proposed change. Document Number: 11162/04 Title: Proposal for a Council Directive amending Directive 77/388/EEC as regards the place of supply of services Content: (!)< N/A < Interinstitutional File: 2003/0329(CNS) Subject Matter: FISC 144 Document Category: NOTE Originator: Presidency Addressee: Working Party on Tax Questions - Indirect Taxation (VAT) Document Date: Date of Meeting: Archive Date: Document Language: EN (complementary clause) Nick March 13235/04 RJF/kb 2 ANNEX 1 DG F EN
3 ANNEX 2 COUNCIL OF THE EUROPEAN UNION GENERAL SECRETARIAT Directorate-General F Press Communication Protocol Brussels, 7 October 2004 Mr Nick March Transparency - Access to Documents RUE DE LA LOI, 175 B 1048 BRUSSELS Tel: (32 2) (32 2) Fax: (32 2) access@consilium.eu.int 04/1582-kb Dear Mr March, Thank you for your of 23 September 2004 requesting access to document 11162/04. The General Secretariat of the Council has examined your request on the basis of Regulation (EC) No 1049/2001 of the European Parliament and of the Council regarding public access to European Parliament, Council and Commission documents (Official Journal L 145, , p. 43) and the specific provisions concerning public access to Council documents set out in Annex II to the Council's Rules of Procedure (Council Decision No 2004/338/EC, Euratom, Official Journal L 106, , p. 38) and has come to the following conclusion: Document 11162/04 is a note from the Presidency to the Working Party on Tax Questions - Indirect Taxation (VAT) on the proposal for a Council Directive amending Directive 77/388/EEC as regards the place of supply of services. This delicate tax matter is still the subject of discussions within the preparatory bodies of the Council, and no decision has yet been taken. The General Secretariat has weighed your interest in being informed of progress in this area against the general interest that progress be made on this important issue. It considers that at this stage disclosure of this document would be premature in that it could impede the proper conduct of the negotiations and compromise the conclusion of an agreement on this sensitive subject. As there is no evidence suggesting an overriding public interest to warrant disclosure of the document in question, the General Secretariat has RJF/kb 3 ANNEX 2 DG F EN
4 concluded that protection of the decision-making process outweighs the public interest in disclosure. Accordingly, pursuant to Article 4(3) of the Regulation (protection of the Council's decision-making process) the General Secretariat is unable to accede to your request for access at this stage. As the exception applies to the entire content of the document, the General Secretariat is unable to grant you partial access as provided for in Article 4(6) of the Regulation. However, pursuant to Article 11(6) of Annex II to the Council s Rules of Procedure, this document and any other legislative document relating to this Directive, the content of which is not covered by Article 4(1), (2) or (3), second subparagraph, of Regulation (EC) No 1049/2001, shall be made available to the public in full after the final adoption of the act. Under Article 7(2) of the Regulation, you have 15 working days to submit a confirmatory application asking the Council to review its position. Yours sincerely, For the General Secretariat Ramon Jiménez Fraile RJF/kb 4 ANNEX 2 DG F EN
5 ANNEX 3 [confirmatory application sent on 7 October :39] Dear Sirs, Thank you for the response to my request. I must admit though, that I am somewhat surprised of this negative decision to my request. Given, that myrequest was not for a document of international security but simply so that I might be able to better advise my employer of what it should expect on the legislative horizon, I cannot agree that its disclosure would in any way compromise the valuable work undertaken by the Council. Further, I do not consider that this refusal is aligned with the spirit of the EU legislative ideal that, as a taxpayer, one ought to have reasonable foresight and understanding of the potential legislative changes. Businesses often have to prepare well in advance of law changes in order to achieve compliance with the legislation which my employer takes extremely seriously. I ask simply that you reconsider this decision so that we can properly evaluate the steps we must take to ensure that we have the flexibility to adapt for such a fundamental change to the Dir 77/388 such as the one proposed. Businesses provide the "air to breath" for the EU to function and its lack of transparency is disappointing and adds further weight to the wide view that there is inadequate feedback to the "hands that feed the EU". Thank you for your time in this matter. (complementary clause) Nick March 13235/04 RJF/kb 5 ANNEX 3 DG F EN
14531/1/14 REV 1 AS/JB/df 1 DG G 2B
Council of the European Union Brussels, 4 November 2014 (OR. en) Interinstitutional File: 2013/0400 (CNS) 14531/1/14 REV 1 FISC 165 ECOFIN 953 NOTE From: To: No. Cion doc.: Subject: Presidency Delegations
More information12850/18 HK/NT/fh ECOMP.2.B. Council of the European Union Brussels, 22 November 2018 (OR. en) 12850/18. Interinstitutional File: 2017/0248 (CNS)
Council of the European Union Brussels, 22 November 2018 (OR. en) Interinstitutional File: 2017/0248 (CNS) 12850/18 FISC 399 ECOFIN 883 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject: COUNCIL REGULATION
More information16435/14 AS/JB/mpd 1 DG G 2B
Council of the European Union Brussels, 5 December 2014 (OR. en) Interinstitutional File: 2013/0400 (CNS) 16435/14 FISC 221 ECOFIN 1157 "A" ITEM NOTE From: To: General Secretariat of the Council Council
More informationCouncil of the European Union Brussels, 4 December 2014 (OR. en)
Council of the European Union Brussels, 4 December 2014 (OR. en) Interinstitutional File: 2013/0045 (CNS) 16498/14 FISC 222 ECOFIN 1159 REPORT From: To: Presidency Council No. prev. doc.: 16120/1/14 FISC
More informationCOUNCIL OF THE EUROPEAN UNION. Brussels, 20 November 2007 (OR. en) 13765/07 Interinstitutional File: 2007/0182 (CNS) MIGR 94 COEST 282
COUNCIL OF THE EUROPEAN UNION Brussels, 20 November 2007 (OR. en) 13765/07 Interinstitutional File: 2007/0182 (CNS) MIGR 94 COEST 282 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject: COUNCIL DECISION on the
More information13999/18 KAD/JP/vm ECOMP.2.B
Brussels, 27 November 2018 (OR. en) Interinstitutional File: 2018/0367 (NLE) 13999/18 FISC 452 ECOFIN 1026 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject: COUNCIL IMPLEMTING DECISION authorising the Netherlands
More informationCOUNCIL OF THE EUROPEAN UNION. Brussels, 14 December /11 Interinstitutional File: 2007/0267 (CNS) FISC 170
COUNCIL OF THE EUROPEAN UNION Brussels, 14 December 2011 18650/11 Interinstitutional File: 2007/0267 (CNS) FISC 170 "I/A" ITEM NOTE from: General Secretariat to: Coreper/Council Subject: Proposals for
More information1. On 1 December 2016, the Commission adopted a "VAT e-commerce package" composed of amendments to:
Council of the European Union Brussels, 30 November 2017 (OR. en) Interinstitutional Files: 2016/0370 (CNS) 2016/0372 (NLE) 2016/0371 (CNS) 14769/1/17 REV 1 FISC 299 ECOFIN 998 UD 284 'I/A' ITEM NOTE From:
More informationCouncil of the European Union Brussels, 22 June 2015 (OR. en)
Council of the European Union Brussels, 22 June 2015 (OR. en) 10162/15 FISC 82 ECOFIN 530 CO EUR-PREP 30 NOTE From: To: Subject: General Secretariat of the Council Delegations Report by Finance Ministers
More information8214/2/15 REV 2 RML/JGC/ra DGG 2B
Council of the European Union Brussels, 18 June 2015 (OR. en) Interinstitutional File: 2015/0065 (CNS) 8214/2/15 REV 2 FISC 34 ECOFIN 259 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject: COUNCIL DIRECTIVE
More informationDecision of the Secretary General on behalf of the Commission pursuant to Article 4 of the Implementing Rules to Regulation (EC) 1049/2001 1
Ref. Ares(2014)712954-13/03/2014 EUROPEAN COMMISSION SECRETARIAT-GENERAL The Secretary General Brussels, SG.B.4/MF/psc - sg.dsg2.b.4(2014)683010 Ms Leonie Hogervorst Corporate Europe Observatory Rue d'edinbourgh
More information12657/18 VVP/JP/JU/sr ECOMP.2.B
Council of the European Union Brussels, 30 October 2018 (OR. en) Interinstitutional File: 2016/0374 (CNS) 12657/18 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject: FISC 386 ECOFIN 860 CULT 111 DIGIT 190 COUNCIL
More informationDelegations will find in the Annex a Presidency compromise on the abovementioned proposal.
Council of the European Union Brussels, 29 November 2018 (OR. en) Interinstitutional File: 2018/0073(CNS) 14886/18 FISC 511 ECOFIN 1149 DIGIT 239 NOTE From: To: Presidency Council No. Cion doc.: 7420/18
More informationWORKING PAPER. Brussels, 15 February 2019 WK 2235/2019 INIT LIMITE ECOFIN FISC
Brussels, 15 February 2019 WK 2235/2019 INIT LIMITE ECOFIN FISC WORKING PAPER This is a paper intended for a specific community of recipients. Handling and further distribution are under the sole responsibility
More information13840/17 AS/AR/df 1 DG G 2B
Council of the European Union Brussels, 30 October 2017 (OR. en) Interinstitutional Files: 2016/0370 (CNS) 2016/0372 (NLE) 2016/0371 (CNS) 13840/17 FISC 244 ECOFIN 898 UD 249 REPORT From: To: General Secretariat
More informationBrussels, 18 March 2010 COUNCIL OF THE EUROPEAN UNION 7614/10. Interinstitutional File: 2009/0009 (CNS) FISC 26
COUNCIL OF THE EUROPEAN UNION Brussels, 18 March 2010 Interinstitutional File: 2009/0009 (CNS) 7614/10 FISC 26 OUTCOME OF PROCEEDINGS of: ECOFIN Council on: 16 March 2010 No. Cion prop.: 5985/09 FISC 13
More informationExchange of views on TRQs
EUROPEAN COMMISSION Brussels, XXX [ ](2016) XXX draft COMMISSION DELEGATED REGULATION (EU) /... of XXX supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard
More informationCouncil of the European Union Brussels, 20 June 2018 (OR. en)
Council of the European Union Brussels, 20 June 2018 (OR. en) Interinstitutional Files: 2017/0251 (CNS) 2017/0249 (NLE) 2017/0248 (CNS) 10335/18 FISC 266 ECOFIN 638 NOTE From: To: No. Cion doc.: Subject:
More information7826/18 JPS/ab 1 DG G 2A
Council of the European Union Brussels, 3 April 208 (OR. en) 7826/8 FIN 294 INST 39 PE-L 5 'I/A' ITEM NOTE From: To: No. Cion doc.: Subject: Budget Committee Permanent Representatives Committee/Council
More information13885/16 HG/NT/vm DGG 2B
Council of the European Union Brussels, 24 November 2016 (OR. en) Interinstitutional File: 2016/0209 (CNS) 13885/16 FISC 181 ECOFIN 984 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject: COUNCIL DIRECTIVE amending
More informationPOLICY AREA: RESEARCH AND INNOVATION
11. Research and Innovation TYPE OF ACTION / MEASURE Reducing number of Programmes Single sector framework POLICY AREA: RESEARCH AND INNOVATION SECTORAL COMMISSION PROPOSALS 14 - All existing Union research
More informationCouncil of the European Union Brussels, 1 July 2016 (OR. en) Mr Jeppe TRANHOLM-MIKKELSEN, Secretary-General of the Council of the European Union
Council of the European Union Brussels, 1 July 2016 (OR. en) 10763/16 FIN 410 PROPOSAL From: date of receipt: 30 June 2016 To: No. Cion doc.: Subject: Secretary-General of the European Commission, signed
More informationCOMMISSION DELEGATED REGULATION (EU) /... of
EUROPEAN COMMISSION Brussels, 16.5.2018 C(2018) 2857 final COMMISSION DELEGATED REGULATION (EU) /... of 16.5.2018 amending Commission Delegated Regulation (EU) No 1042/2014 of 25 July 2014 supplementing
More information(Legislative acts) DIRECTIVES
11.3.2011 Official Journal of the European Union L 64/1 I (Legislative acts) DIRECTIVES COUNCIL DIRECTIVE 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing
More informationCOUNCIL OF THE EUROPEAN UNION. Brussels, 11 July 2013 (OR. en) 11374/13 Interinstitutional File: 2009/0139 (CNS) FISC 133
COUNCIL OF THE EUROPEAN UNION Brussels, 11 July 2013 (OR. en) 11374/13 Interinstitutional File: 2009/0139 (CNS) FISC 133 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject: COUNCIL DIRECTIVE amending Directive
More informationFRAMEWORK ADMINISTRATIVE AGREEMENT (the Agreement ) the INTERNATIONAL ORGANIZATION FOR MIGRATION (the "IOM" or
Annex 2 FRAMEWORK ADMINISTRATIVE AGREEMENT (the Agreement ) between the EUROPEAN UNION (the EU) and the INTERNATIONAL ORGANIZATION FOR MIGRATION (the "IOM" or the "Organisation") on actions administered
More informationCouncil of the European Union Brussels, 8 February 2017 (OR. en) Mr Jeppe TRANHOLM-MIKKELSEN, Secretary-General of the Council of the European Union
Council of the European Union Brussels, 8 February 2017 (OR. en) Interinstitutional File: 2017/0018 (NLE) 6080/17 FISC 37 PROPOSAL From: date of receipt: 7 February 2017 To: No. Cion doc.: Subject: Secretary-General
More information12818/10 IM/NC/ks DDTE
COUNCIL OF THE EUROPEAN UNION Brussels, 6 September 2010 (OR. en) 12818/10 Interinstitutional File: 2010/0231 (NLE) CH 38 JEUN 28 EDUC 135 SOC 483 MI 276 JAI 685 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject:
More informationEUROPEAN COMMISSION Secretariat-General
Ref. Ares(2015)4455373-21/10/2015 EUROPEAN COMMISSION Secretariat-General The Secretary-General Brussels, SG.B.4/DW/dvc/sg.dsg2.b.4(2015)4818058 By registered mail: Ms Nicola FREEMAN Alliance for Lobbying
More informationExchange of views on TRQs
EUROPEAN COMMISSION Brussels, XXX [ ](2016) XXX draft COMMISSION DELEGATED REGULATION (EU) /... of XXX supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard
More informationCOMMISSION IMPLEMENTING DECISION. of
EUROPEAN COMMISSION Brussels, 3.12.2012 C(2012) 8792 final COMMISSION IMPLEMENTING DECISION of 3.12.2012 on the 2012 Annual Action Programme in favour of Cuba to be financed from the general budget of
More information10472/18 JC/NC/jk ECOMP.2.B. Council of the European Union Brussels, 14 September 2018 (OR. en) 10472/18. Interinstitutional File: 2017/0248 (CNS)
Council of the European Union Brussels, 14 September 2018 (OR. en) Interinstitutional File: 2017/0248 (CNS) 10472/18 FISC 276 ECOFIN 667 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject: COUNCIL REGULATION
More informationSecretary-General of the European Commission, signed by Mr Jordi AYET PUIGARNAU, Director
COUNCIL OF THE EUROPEAN UNION Brussels, 11 March 2014 (OR. en) 7589/14 Interinstitutional File: 2009/0132 (COD) COVER NOTE From: date of receipt: 7 March 2014 To: No. Cion doc.: EF 80 ECOFIN 247 DRS 38
More informationCOMMISSION DELEGATED REGULATION (EU) /... of
EUROPEAN COMMISSION Brussels, 30.10.2015 C(2015) 7554 final COMMISSION DELEGATED REGULATION (EU) /... of 30.10.2015 amending Delegated Regulation (EU) No 110/2014 on the model financial regulation for
More information9719/16 SH/iw 1 DGE 1B
Council of the European Union Brussels, 3 June 2016 (OR. en) Interinstitutional File: 2015/0148 (COD) 9719/16 CLIMA 59 ENV 380 ENER 231 TRANS 210 IND 125 COMPET 349 MI 408 ECOFIN 534 CODEC 802 NOTE From:
More informationCouncil of the European Union Brussels, 11 August 2017 (OR. en) Mr Jeppe TRANHOLM-MIKKELSEN, Secretary-General of the Council of the European Union
Council of the European Union Brussels, 11 August 2017 (OR. en) Interinstitutional File: 2017/0188 (NLE) 11653/17 FISC 173 PROPOSAL From: date of receipt: 9 August 2017 To: No. Cion doc.: Subject: Secretary-General
More informationTechnical advice on Minimum Information Content for Prospectus Exemption
Final Report Technical advice on Minimum Information Content for Prospectus Exemption 29 March 2019 I ESMA31-62-1207 ESMA CS 60747 103 rue de Grenelle 75345 Paris Cedex 07 France Tel. +33 (0) 1 58 36 43
More informationCouncil of the European Union Brussels, 25 June 2018 (OR. en)
Council of the European Union Brussels, 25 June 2018 (OR. en) Interinstitutional File: 2018/0076 (COD) 10345/18 EF 174 ECOFIN 642 CONSOM 190 IA 223 CODEC 1131 'I' ITEM NOTE From: To: No. Cion doc.: Subject:
More information12033/18 EVI/JP/fh ECOMP.2.B
Council of the European Union Brussels, 24 September 2018 (OR. en) Interinstitutional File: 2018/0150 (CNS) 12033/18 FISC 351 ECOFIN 813 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject: COUNCIL DIRECTIVE
More informationCOMMISSION OF THE EUROPEAN COMMUNITIES. Proposal for a COUNCIL DIRECTIVE
COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 7.11.2007 COM(2007) 677 final 2007/0238 (CNS) Proposal for a COUNCIL DIRECTIVE amending VAT Directive 2006/112/EC of 28 November 2006 on the common system
More informationDelegations will find attached the text of the draft Directive, resulting from the discussions held at the ECOFIN Council of 8 March 2016.
Council of the European Union Brussels, 15 March 2016 (OR. en) Interinstitutional File: 2016/0010 (CNS) 6949/16 FISC 38 ECOFIN 216 NOTE From: To: General Secretariat of the Council Delegations No. prev.
More informationCOMMISSION DELEGATED REGULATION (EU) No /.. of
EUROPEAN COMMISSION Brussels, 7.3.2014 C(2014) 1392 final COMMISSION DELEGATED REGULATION (EU) No /.. of 7.3.2014 supplementing Directive 2003/71/EC of the European Parliament and of the Council with regard
More informationCouncil of the European Union Brussels, 22 October 2015 (OR. en) Mr Jeppe TRANHOLM-MIKKELSEN, Secretary-General of the Council of the European Union
Council of the European Union Brussels, 22 October 2015 (OR. en) Interinstitutional File: 2015/0244 (NLE) 13299/15 PROPOSAL From: date of receipt: 21 October 2015 To: No. Cion doc.: Subject: FISC 133 ECOFIN
More information10858/10 CHA/NC/hc DG G I
COUNCIL OF THE EUROPEAN UNION Brussels, 23 June 2010 (OR. en) 10858/10 Interinstitutional File: 2009/0009 (CNS) FISC 60 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject: COUNCIL DIRECTIVE amending Directive
More informationProposal for a COUNCIL DIRECTIVE
EUROPEAN COMMISSION Brussels, 19.12.2017 COM(2017) 783 final 2017/0349 (CNS) Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax, with regard to the
More informationProposal for a COUNCIL DECISION
EUROPEAN COMMISSION Brussels, 24.10.2014 COM(2014) 658 final 2014/0306 (NLE) Proposal for a COUNCIL DECISION on the signing and provisional application on behalf of the Union of the Agreement for scientific
More informationProposal for a COUNCIL DECISION
EUROPEAN COMMISSION Brussels, 30.7.2013 COM(2013) 555 final 2013/0269 (NLE) Proposal for a COUNCIL DECISION on the conclusion of an agreement between the European Union and the French Republic concerning
More informationEUROPEAN COMMISSION Internal Market and Services DG
EUROPEAN COMMISSION Internal Market and Services DG FINANCIAL INSTITUTIONS Banking and financial conglomerates Brussels, H1/AS D/8771(2005) José Maria Roldán Alegre Chairman of the Committee of European
More information5620/18 LA/fh DGB 1A. Council of the European Union Brussels, 9 February 2018 (OR. en) 5620/18. Interinstitutional File: 2017/0269 (NLE)
Council of the European Union Brussels, 9 February 2018 (OR. en) Interinstitutional File: 2017/0269 (NLE) 5620/18 AGRI 48 AGRIORG 13 AGRIFIN 15 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject: COUNCIL REGULATION
More informationCouncil of the European Union Brussels, 9 December 2016 (OR. en) Mr Jeppe TRANHOLM-MIKKELSEN, Secretary-General of the Council of the European Union
Council of the European Union Brussels, 9 December 2016 (OR. en) Interinstitutional File: 2016/0387 (NLE) 14595/16 UD 243 PROPOSAL From: date of receipt: 9 December 2016 To: No. Cion doc.: Subject: Secretary-General
More informationCouncil of the European Union Brussels, 2 May 2017 (OR. en)
Council of the European Union Brussels, 2 May 2017 (OR. en) 8703/17 COVER NOTE From: European Commission date of receipt: 2 May 2017 To: No. Cion doc.: D050685/01 Subject: General Secretariat of the Council
More informationCOMMISSION OF THE EUROPEAN COMMUNITIES
COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 13.01.1998 COM(1998) 2 final 98/0006 (CNS) PROPOSAL FOR A COUNCIL DECISION granting a Community guarantee to the European Investment Bank against losses
More information1. On 30 May 2017, the European Court of Auditors published Special Report No 8/2017 entitled "EU fisheries controls: more efforts needed" 1.
Council of the European Union Brussels, 2 October 2017 (OR. en) 12710/17 PECHE 365 AGRI 510 AGRIFIN 101 'I/A' ITEM NOTE From: To: Subject: General Secretariat of the Council Permanent Representatives Committee/Council
More informationCOMMISSION OF THE EUROPEAN COMMUNITIES. Amended proposal for a COUNCIL DIRECTIVE
COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 8.7.2004 COM(2004) 468 final 2003/0091 (CNS) Amended proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards value added tax on services
More information14257/16 JB/df 1 DG G 2B
Council of the European Union Brussels, 9 November 2016 (OR. en) 14257/16 FISC 190 ECOFIN 1023 OUTCOME OF PROCEEDINGS From: General Secretariat of the Council On: 9 November 2016 To: Delegations No. prev.
More informationEUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax Administration Value Added Tax VEG N O 068
EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax Administration Value Added Tax VAT Expert Group 18 th meeting 5 February 2018 taxud.c.1(2018)589413 EN Brussels,
More informationFinal Report CSDR Guidelines on Access by a CSD to the Transaction Feeds of a CCP or of a Trading Venue under Regulation (EU) No 909/2014
Final Report CSDR Guidelines on Access by a CSD to the Transaction Feeds of a CCP or of a Trading Venue under Regulation (EU) No 909/2014 23 March 2017 ESMA70-708036281-7 Table of Contents 1 Executive
More informationCOUNCIL OF THE EUROPEAN UNION. Brussels, 12 May /10 PI 52
COUNCIL OF THE EUROPEAN UNION Brussels, 12 May 2010 9412/10 PI 52 NOTE from: General Secretariat of the Council to: Council (Competitiveness) No. prev. doc.: 9405/10 PI 51 Subject: Future revision of the
More informationCOMMISSION OF THE EUROPEAN COMMUNITIES. Proposal for a COUNCIL REGULATION
COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 20.3.2007 COM(2007) 122 final 2007/0045 (CNS) Proposal for a COUNCIL REGULATION amending Regulation (EC) No 1290/2005 on the financing of the common agricultural
More informationProposal for a COUNCIL DIRECTIVE. amending Directives 2006/112/EC and 2008/118/EC as regards the French outermost regions and Mayotte in particular
EUROPEAN COMMISSION Brussels, 7.8.2013 COM(2013) 577 final 2013/0280 (CNS) Proposal for a COUNCIL DIRECTIVE amending Directives 2006/112/EC and 2008/118/EC as regards the French outermost regions and Mayotte
More informationCOMMISSION OF THE EUROPEAN COMMUNITIES. Proposal for a COUNCIL DIRECTIVE
COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 17.10.2003 COM(2003) 613 final 2003/0239 (CNS) Proposal for a COUNCIL DIRECTIVE amending Directive 90/434/EEC of 23 July 1990 on the common system of taxation
More informationCOUNCIL OF THE EUROPEAN UNION. Brussels, 27 June 2014 (OR. en) 10996/14 Interinstitutional File: 2013/0400 (CNS) FISC 99 ECOFIN 679
COUNCIL OF THE EUROPEAN UNION Brussels, 27 June 2014 (OR. en) 10996/14 Interinstitutional File: 2013/0400 (CNS) FISC 99 ECOFIN 679 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject: COUNCIL DIRECTIVE amending
More informationCOMMISSION RECOMMENDATION. of on aggressive tax planning
EUROPEAN COMMISSION Brussels, 6.12.2012 C(2012) 8806 final COMMISSION RECOMMENDATION of 6.12.2012 on aggressive tax planning EN EN COMMISSION RECOMMENDATION of 6.12.2012 on aggressive tax planning THE
More informationDECISIONS. COUNCIL DECISION of 26 May 2014 on the system of own resources of the European Union. (2014/335/EU, Euratom)
7.6.2014 L 168/105 DECISIONS COUNCIL DECISION of 26 May 2014 on the system of own resources of the European Union (2014/335/EU, Euratom) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on
More informationPost Implementation Review of the 2016 Auditing and Ethical Standards: Next Steps Position Paper
Position Paper Professional discipline Financial Reporting Council March 2019 Post Implementation Review of the 2016 Auditing and Ethical Standards: Next Steps Position Paper The FRC s mission is to promote
More informationEndorsement of the Amendments to IFRS 7 Financial Instruments: Disclosures Transfers of Financial Assets. Introduction, background and conclusions
EUROPEAN COMMISSION Internal Market and Services DG FREE MOVEMENT OF CAPITAL, COMPANY LAW AND CORPORATE GOVERNANCE Accounting Brussels, June 2010 MARKT F3 (2010) Endorsement of the Amendments to IFRS 7
More informationREPORT (2016/C 449/35)
C 449/188 EN Official Journal of the European Union 1.12.2016 REPORT on the annual accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2015,
More informationDelegations will find attached the European Court of Auditors' report on the annual accounts of the Euratom Supply Agency for the financial year 2015.
Council of the European Union Brussels, 7 November 2016 (OR. en) 14015/16 FIN 720 COVER NOTE From: date of receipt: 4 November 2016 To: Subject: Mr Klaus-Heiner LEHNE, President of the European Court of
More informationCOMMISSION DELEGATED REGULATION (EU) /... of
EUROPEAN COMMISSION Brussels, 29.9.2017 C(2017) 6464 final COMMISSION DELEGATED REGULATION (EU) /... of 29.9.2017 supplementing Regulation (EU) 2016/1011 of the European Parliament and of the Council specifying
More informationBrussels, ~352JS3c
EUROPEAN COMMISSION Directorate-General for Financial Stability, Financial Services and Capital Markets Union Director General Brussels, 24 07. 7018 ~352JS3c FISMA C4 SG/acg(2018)4365900 Gabriel Bernardino
More informationCOMMISSION DECISION. of
EUROPEAN COMMISSION Brussels, 26.1.2017 C(2017) 308 final COMMISSION DECISION of 26.1.2017 authorising the use of reimbursement of indirect costs on the basis of a maximum flatrate of 25% for the actions
More informationCOUNCIL OF THE EUROPEAN UNION. Brussels, 6 January /09 EXT 1 FISC 167 AND 5 CH 46 MC 5 SM 8 PARTIAL DECLASSIFICATION
COUNCIL OF THE EUROPEAN UNION Brussels, 6 January 2010 16308/09 EXT 1 FISC 167 AND 5 CH 46 MC 5 SM 8 PARTIAL DECLASSIFICATION of document: 16308/09 RESTREINT UE dated: 19 November 2009 new classification:
More informationEUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax Administration Value Added Tax VEG N O 073
EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax Administration Value Added Tax VAT Expert Group 19 th meeting 26 February 2018 taxud.c.1(2018)1061246 EN Brussels,
More informationProposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
EUROPEAN COMMISSION Brussels, 26.6.2013 COM(2013) 472 final 2013/0222 (COD) C7-0196/13 Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on fees payable to the European Medicines
More informationNOTE General Secretariat of the Council Delegations ECOFIN report to the European Council on Tax issues
COUNCIL OF THE EUROPEAN UNION Brussels, 12 December 2013 (OR. en) 17674/13 FISC 259 ECOFIN 1147 CO EUR-PREP 50 NOTE From: To: Subject: General Secretariat of the Council Delegations ECOFIN report to the
More informationCouncil of the European Union General Secretariat Brussels, 12 May 2017 COMMUNICATION
Council of the European Union General Secretariat Brussels, 12 May 2017 CM 2759/17 OJ CONS COMPET IND RECH ESPACE COMMUNICATION NOTICE OF MEETING AND PROVISIONAL AGDA Contact: coreper.1@consilium.europa.eu
More informationCOMMISSION IMPLEMENTING DECISION. of
EUROPEAN COMMISSION Brussels, 20.2.2017 C(2017) 1096 final COMMISSION IMPLEMENTING DECISION of 20.2.2017 on the Special Measure 2017 in favour of Palestine 1 to be financed from the general budget of the
More informationECB-PUBLIC GUIDELINE (EU) [YYYY/[XX*]] OF THE EUROPEAN CENTRAL BANK. of [date Month] 2016
EN ECB-PUBLIC GUIDELINE (EU) [YYYY/[XX*]] OF THE EUROPEAN CENTRAL BANK of [date Month] 2016 on the exercise of options and discretions available in Union law by national competent authorities in relation
More informationMono-Beneficiary Model Grant Agreement
European Research Council (ERC) Mono-Beneficiary Model Grant Agreement ERC Proof of Concept (H2020 ERC MGA PoC Mono) Version 5.0 18 October 2017 Disclaimer This document is aimed at assisting applicants
More information14949/14 AS/JB/df 1 DG G 2B
Council of the European Union Brussels, 31 October 2014 (OR. en) Interinstitutional File: 2013/0045 (CNS) 14949/14 FISC 181 ECOFIN 1001 REPORT From: To: Presidency Council No. prev. doc.: 14576/14 FISC
More informationCouncil of the European Union Brussels, 23 March 2017 (OR. en)
Conseil UE Council of the European Union Brussels, 23 March 2017 (OR. en) 7586/17 LIMITE PUBLIC UD 83 ENFOCUSTOM 84 NOTE From: General Secretariat of the Council To: Delegations No. prev. doc.: 14132/4/16
More informationACTS ADOPTED BY BODIES CREATED BY INTERNATIONAL AGREEMENTS
23.6.2010 Official Journal of the European Union L 156/13 ACTS ADOPTED BY BODIES CREATED BY INTERNATIONAL AGREEMENTS OMNIBUS DECISION No 1/2010 OF THE EU-SAN MARINO COOPERATION COMMITTEE of 29 March 2010
More informationCouncil of the European Union Brussels, 2 December 2015 (OR. en) Mr Jeppe TRANHOLM-MIKKELSEN, Secretary-General of the Council of the European Union
Council of the European Union Brussels, 2 December (OR. en) 14910/15 FIN 873 STAT 17 COVER NOTE From: date of receipt: 2 December To: No. Cion doc.: Subject: Secretary-General of the European Commission,
More informationDelegations will find attached a Presidency compromise on the above Commission proposal, following the meeting of 13 November.
COUNCIL OF THE EUROPEAN UNION Brussels, 18 November 2009 Interinstitutional File: 2009/0132 (COD) 15911/09 EF 168 ECOFIN 789 DRS 68 CODEC 1303 NOTE from: to: Subject: Presidency Delegations Proposal for
More informationPUBLIC. Brusels,18April2013 COUNCILOF THEEUROPEANUNION /13 InterinstitutionalFile: 2013/0110(COD) LIMITE
ConseilUE COUNCILOF THEEUROPEANUNION Brusels,18April2013 13551/13 InterinstitutionalFile: 2013/0110(COD) LIMITE PUBLIC DRS 167 COMPET 645 ECOFIN 789 SOC 681 CODEC 1999 NOTE from: GeneralSecretariat to:
More informationCouncil of the European Union Brussels, 10 April 2017 (OR. en) Mr Jeppe TRANHOLM-MIKKELSEN, Secretary-General of the Council of the European Union
Council of the European Union Brussels, 10 April 2017 (OR. en) Interinstitutional File: 2017/0078 (NLE) 8066/17 FISC 74 ECOFIN 269 PROPOSAL From: date of receipt: 7 April 2017 To: No. Cion doc.: Subject:
More informationReport for an Expenditure Verification of a Grant Contract External Actions of the European Union Contract The Book Platform ENPI 2011/
Report for an Expenditure Verification of a Grant Contract External Actions of the European Union Contract The Book Platform ENPI 20/255-894 TABLE OF CONTENTS REPORT OF FACTUAL FINDINGS......2. INFORMATION
More informationCouncil of the European Union Brussels, 28 November 2017 (OR. en)
Council of the European Union Brussels, 28 November 2017 (OR. en) Interinstitutional File: 2016/0370 (CNS) 14126/17 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject: FISC 256 ECOFIN 922 UD 257 COUNCIL DIRECTIVE
More information2006 discharge: European Foundation for the Improvement of Living and Working Conditions
P6_TA-PROV(2008)042 2006 discharge: European Foundation for the Improvement of Living and Working Conditions. European Parliament decision of 22 April 2008 on discharge in respect of the implementation
More informationE U R O P E A N F U N D F O R S T R A T E G I C I N V E S T M E N T S S T E E R I N G B O A R D
EUROPEAN INVESTMENT BANK SB/09/16 28 January 2016 Document 05-2016 FOR DECISION E U R O P E A N F U N D F O R S T R A T E G I C I N V E S T M E N T S S T E E R I N G B O A R D TRANSPARENCY AND PUBLIC DISCLOSURE
More information9910/18 ADD 1 JDC/ek 1 DGG 1B
Council of the European Union Brussels, 15 June 2018 (OR. en) Interinstitutional File: 2018/0041 (COD) 9910/18 ADD 1 EF 162 ECOFIN 593 CODEC 1095 'I' ITEM NOTE From: To: No. prev. doc.: 9910/18 ADD 1 Subject:
More informationCOUNCIL OF THE EUROPEAN UNION. Brussels, 12 April /13 Interinstitutional File: 2011/0308 (COD) DRS 68 COMPET 198 ECOFIN 250 CODEC 778
COUNCIL OF THE EUROPEAN UNION Brussels, 12 April 2013 8328/13 Interinstitutional File: 2011/0308 (COD) DRS 68 COMPET 198 ECOFIN 250 CODEC 778 NOTE From: General Secretariat To: Permanent Representatives
More information13725/17 EC/mf 1 DGG1 B
Council of the European Union Brussels, 13 November 2017 (OR. en) Interinstitutional File: 2016/0360 (COD) 13725/17 EF 257 ECOFIN 892 CCG 28 CODEC 1697 NOTE From: To: Subject: General Secretariat of the
More informationProposal for a COUNCIL DIRECTIVE. amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals
EUROPEAN COMMISSION Brussels, 1.12.2016 COM(2016) 758 final 2016/0374 (CNS) Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers
More informationCase No IV/M HALIFAX / CETELEM. REGULATION (EEC) No 4064/89 MERGER PROCEDURE. Article 6(1)(b) NON-OPPOSITION Date: 26/02/1999
EN Case No IV/M.1408 - HALIFAX / CETELEM Only the English text is available and authentic. REGULATION (EEC) No 4064/89 MERGER PROCEDURE Article 6(1)(b) NON-OPPOSITION Date: 26/02/1999 Also available in
More informationCOMMISSION DELEGATED REGULATION (EU) No /.. of
EUROPEAN COMMISSION Brussels, 17.12.2018 C(2018) 8612 final COMMISSION DELEGATED REGULATION (EU) No /.. of 17.12.2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with
More informationCERTIFICATES ISSUED BY EXTERNAL AUDITORS FREQUENTLY ASKED QUESTIONS
CERTIFICATES ISSUED BY EXTERNAL AUDITORS FREQUENTLY ASKED QUESTIONS VERSION MAY 2011 Disclaimer This document is aimed at assisting beneficiaries and auditors. It is provided for information purposes only
More informationCOMMISSION DECISION. of
EUROPEAN COMMISSION Brussels, 12.1.2018 C(2018) 204 final COMMISSION DECISION of 12.1.2018 on the Annual Action Programme 2018 part 1 in favour of the Pacific Region to be financed from the 11 th European
More informationdecision-making process in accordance with Article 7 of Regulation (EU) No 2015/751
EUROPEAN COMMISSION Directorate General for Competition Directorate-General for Financial Stability, Financial Services and Capital Markets Union Director General Brussels, 5 January 2017 COMP/D 1/DF/lb
More informationDOCUMENTS. DRAFT General budget of the European Union for the financial year 2018 VOLUME 1 EUROPEAN COMMISSION COM(2017) 400 EN 29.6.
EUROPEAN COMMISSION DOCUMENTS DRAFT General budget of the European Union for the financial year 2018 VOLUME 1 SECTION I PARLIAMENT EN COM(2017) 400 EN 29.6.2017 All amounts in this budget document are
More information