Budget: Fifth report under article 12 of Regulation (EEC, Euratom) No 1553/89 on VAT collection and control procedures

Author (Corporate)
Series Title
Series Details (2005)855 final (10.1.05)
Publication Date 10/01/2005
Content Type ,

Article 12 of Council Regulation (EEC, EURATOM) No 1553/891 on the definitive uniform arrangements for the collection of own resources accruing from value added tax requires the Commission to present a report every three years to the European Parliament and the Council. This report should analyse the procedures applied by Member States for registering taxable persons and for determining and collecting VAT, as well as the modalities and results of their VAT control systems. The report also contemplate possible improvements.
Source Link Link to Main Source http://eur-lex.europa.eu/LexUriServ/site/en/com/2004/com2004_0855en01.pdf
Related Links
European Commission: PreLex: COM(2004)855 http://ec.europa.eu/prelex/detail_dossier.cfm?CL=en&ReqId=0&DocType=COM&DocYear=2004&DocNum=0855
European Commission: SEC(2004)1721 http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/sec/2004/1721/COM_SEC(2004)1721_EN.pdf
Subject Categories
Countries / Regions