TÜRKÇE
  Updated: 27/03/2007

16TT

  

Analytical examination of the acquis

CHAPTER 16 – TAXATION

 Agenda for the Explanatory Screening

06-07.06.2006

  

Time

Subject

Acquis references

Speaker

FIRST DAY – 6 June 2006

9.00-9.15

Introduction

ELARG – B1

9.15-12.45

Direct Taxation

9.15-10.45

Direct Taxation – Corporate taxes –Directives (09.20.20)

Corporate tax - Elimination of double taxation (09.20.30)

  

Taxes on capital gains and transactions in securities (09.30.30)

31990L0434

Council Directive 90/434/EEC of 23 July 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 225 20.08.1990 p. 1) Amended by 11994N Consolidated text 01990L0434-19950101 Amended by 12003T Consolidated text 01990L0434-20040501 Amended by 32005L0019 (OJ L 058 04.03.2005 p. 19)

Consolidated text 01990L0434-20050324

 31990L0435

Council 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 20.08.1990 p. 6)

Amended by 11994N Consolidated text 01990L0435-19950101 Derogation in 12003T Amended by 12003T Amended by 32003L0123 (OJ L 007 13.01.2004 p. 41) Consolidated text 01990L0435-20040202

 31994H0390

94/390/EC: Commission Recommendation of 25 May 1994 concerning the taxation of small and medium-sized enterprises (Text with EEA relevance) (OJ L 177 09.07.1994 p. 1)

 32003L0049

Council 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 L 157 26.06.2003 p. 49) Amended by 32004L0066 (OJ L 168 01.05.2004 p. 35)Amended by 32004L0076 (OJ L 157 30.04.2004 p. 106) Consolidated text 02003L0049-20040501

 41990A0436

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 Declarations (OJ L 225 , 20.08.1990 p.10)

 41996A0331(01)

Convention on the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises - Minutes of the signing (OJ C 026 31.01.1996 p. 1)

 52004DC0297

Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on the work of the EU Joint Transfer Pricing Forum in the field of business taxation from October 2002 to December 2003 and on a proposal for a Code of Conduct for the effective implementation of the Arbitration Convention (90/436/EEC of 23 July 1990) (14318/04 FISC 221 and 12695/04 FISC 173)

 31969L0335

Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ L 249 03.10.1969 p. 25) Derogation in 11972B Amended by 11972B Amended by 31973D0101(01) (OJ L 002 01.01.1973 p. 1) Amended by 31974L0553 (OJ L 303 13.11.1974 p. 9) Amended by 11979H Completed by 11985I Amended by 31985L0303 (OJ L 156 15.06.1985 p. 23) Amended by 11994N Consolidated text 01969L0335-19950101  Amended by 12003T

Unit E2 – 

Albert RAEDLER

10.45–11.00

Questions and Answers

11.00-11.15

Coffee break

11.15-11.45

Direct Taxation – Corporate taxes –

Code of Conduct (09.20.20)

31998Y0106(01)

Conclusions of the ECOFIN Council Meeting on 1 December 1997 concerning taxation policy - Resolution of the Council and the Representatives of the Governments of the Member States, meeting within the Council of 1 December 1997 on a code of conduct for business taxation - Taxation of saving (OJ C 002 06.01.1998 p. 1)

 31998Y0401(01)

Council Conclusions of 9 March 1998 concerning the establishment of the Code of Conduct Group (business taxation) (OJ C 099 01.04.1998 p. 1)

 41998X0106

Resolution of the Council and the Representatives of the Governments of the Member States, meeting within the Council of 1 December 1997 on a code of conduct for business taxation (OJ C 002 06.01.1998 p. 2)

Unit E1 – 

Vinod KALLOU

11.45-12.00

Questions and Answers

12.00-12.30

Direct Taxation – Income tax (09.20.10) –

Savings

22004A1204(01)

Agreement between the European Community and the Principality of Andorra providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments - MoU (OJ L 359 04.12.2004 p. 33)  

22004A1224(01)

Agreement between the European Community and the Principality of Liechtenstein providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments - Memorandum of Understanding (OJ L 379 24.12.2004 p. 84) Adopted by 32004D0897 (OJ L 379 24.12.2004 p. 83) )  

22004A1229(01)

Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments - Memorandum of Understanding (OJ L 385 29.12.2004 p. 30)

See 32004D0896 (OJ L 388 29.12.2004 p. 1)

22004A1229(02)

Agreement in the form of an Exchange of Letters between the European Community and the Swiss Confederation on the date of application of the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (OJ L 385 29.12.2004 p. 51) See 32004D0896 (OJ L 388 29.12.2004 p. 1) )

 22005A0121(01)

Agreement between the European Community and the Principality of Monaco providing for measures equivalent to those laid down in Council Directive 2003/48/EC (OJ L 019 21.01.2005 p. 55) ) EUR-lex hyperlink:

 31994H0079

94/79/EC: Commission Recommendation 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 10.02.1994 p. 22) ) EUR-lex hyperlink:

 32003L0048

Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (OJ L 157 26.06.2003 p. 38) Amended by 32004D0587 (OJ L 257 04.08.2004 p. 7)

Consolidated text 02003L0048-20040804 Amended by 32004L0066 (OJ L 168 01.05.2004 p. 35) )

 32004D0587

Council Decision of 19 July 2004 on the date of application of Directive 2003/48/EC on taxation of savings income in the form of interest payments (OJ L 257 4.8.2004 p. 7) )

 42001D0823

2001/823/EC: Decision of the Representatives of the Governments of the Member States meeting within the Council of 27 November 2001 concerning the taxation of savings in Caribbean dependent or associated territories (OJ L 314 30.11.2001 p. 78) )  

Unit E2 – 

Albert RAEDLER

12.30-12.45

Questions and Answers

Lunch break 12.45 – 14.15

Indirect Taxation

14.15-15.45

Indirect taxation – VAT

Turnover tax / VAT (09.30.30)

 31967L0227

First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ 071 14.04.1967 p. 1301) Amended by 31969L0463 (OJ L 320 20.12.1969 p. 34) Consolidated text 01967L0227-19691215  Derogation in 31971L0401 (OJ L 283 24.12.1971 p. 41) Amended by 31977L0388 (OJ L 145 13.06.1977 p. 1) EUR-lex hyperlink:

31977L0388

Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145 13.06.1977 p. 1) Amended by 11979H  Implemented by 11979H  Amended by 31980L0368 (OJ L 090 03.04.1980 p. 41) Amended by 31984L0386 (OJ L 208 03.08.1984 p. 58) Amended by 11985I Amended by 31989L0465 (OJ L 226 03.08.1989 p. 21) Amended by 31991L0680 (OJ L 376 31.12.1991 p. 1) Amended by 31992L0077 (OJ L 316 31.10.1992 p. 1) Amended by 31992L0111 (OJ L 384 30.12.1992 p. 47) Derogation in 11994N  Amended by 31994L0004 (OJ L 060 03.03.1994 p. 14) Amended by 31994L0005 (OJ L 060 03.03.1994 p. 16) Amended by 31994L0076 (OJ L 365 31.12.1994 p. 53) Amended by 31995L0007 (OJ L 102 05.05.1995 p. 18) Amended by 31996L0042 (OJ L 170 09.07.1996 p. 34) Amended by 31998L0080 (OJ L 281 17.10.1998 p. 31) Amended by 31999L0049 (OJ L 139 02.06.1999 p. 27) Amended by 31999L0059 (OJ L 162 26.06.1999 p. 63) Amended by 31999L0085 (OJ L 277 28.10.1999 p. 34) Amended by 32000L0017 (OJ L 084 05.04.2000 p. 24) Amended by 32000L0065 (OJ L 269 21.10.2000 p. 44) Amended by 32001L0004 (OJ L 022 24.01.2001 p. 17) Amended by 32001L0115 (OJ L 015 17.01.2002 p. 24) Amended by 32002L0038 (OJ L 128 15.05.2002 p. 41) Amended by 32002L0093 (OJ L 331 07.12.2002 p. 27) Amendment proposed by 52002PC0064 Derogation in 12003T Amended by 12003T  Amended by 32003L0092 (OJ L 260 11.10.2003 p. 8) Amendment proposed by 52003PC0822  Derogation in 32004D0290 (OJ L 094 31.03.2004 p. 59) Derogation in 32004D0295 (OJ L 097 01.04.2004 p. 63) Derogation in 32004D0738 (OJ L 325 28.10.2004 p. 62) Derogation in 32004D0758 (OJ L 336 12.11.2004 p. 38) Derogation in 32004D0817 (OJ L 357 02.12.2004 p. 33) Derogation in 32004D0853 (OJ L 369 16.12.2004 p. 58) Derogation in 32004D0866 (OJ L 371 18.12.2004 p. 47) Amended by 32004L0007 (OJ L 027 30.01.2004 p. 44) Amended by 32004L0015 (OJ L 052 21.02.2004 p. 61) Amended by 32004L0066 (OJ L 168 01.05.2004 p. 35) Consolidated text 01977L0388-20040501  Derogation in 12005S Amended by 12005S Amended by 32005L0092 (OJ L 345 28.12.2005 p. 19) Amended by 320060018 (OJ L 051 22.06.2006 p.12) Amendment proposed by 52005PC0089 Amendment proposed by 52005PC0136 Amendment proposed by 52005PC0285 Amendment proposed by 52005PC0334 Applic. extended by 52005PC0376 Amendment proposed by 52005PC0581  

Unit D1 –

Pia MICHELSEN

15.45-16.00

Coffee break

16.00-17.30

Indirect taxation – VAT (cont.)

- Refund

- Individual tax exemption (also dealt during second day – excise duties) (09.30.40)

31979L1072

Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ L 331 27.12.1979 p. 11) Completed by 11985I

Consolidated text 01979L1072-19860101  Amended by 11994N  Consolidated text 01979L1072-19950101  Amended by 12003T  Amendment proposed by 52004PC0728(02)

 31983L0181

Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods (OJ L 105 23.04.1983 p. 38) Amended by 31985L0346 (OJ L 183 16.07.1985 p. 21) Consolidated text 01983L0181-19850712 Amended by 31988L0331 (OJ L 151 17.06.1988 p. 79) Consolidated text 01983L0181-19880621 Amended by 31989L0219 (OJ L 092 05.04.1989 p. 13)Consolidated text 01983L0181-19890314  Amended by 31991L0680 (OJ L 376 31.12.1991 p. 1) Amended by 11994N

 32005R1777

Council Regulation (EC) No 1777/2005 of 17 October 2005 laying down implementing measures for Directive 77/388/EEC on the common system of value added tax (OJ L 288 29.10.2005 p. 1)

 31969L0169

Council Directive 69/169/EEC of 28 May 1969 on the harmonisation of provisions laid down by Law, Regulation or Administrative Action relating to exemption from turnover tax and excise duty on imports in international travel (OJ L 133 04.06.1969 p. 6) Derogation in 11972B Amended by 31972L0230 (OJ L 139 17.06.1972 p. 28) Consolidated text 01969L0169-19720614  Derogation in 31977L0082 (OJ L 023 27.01.1977 p. 50) Derogation in 31978L1032 (OJ L 366 28.12.1978 p. 28) Amended by 31978L1032 (OJ L 366 28.12.1978 p. 28) Completed by 31978L1033 (OJ L 366 28.12.1978 p. 31) Amended by 31978L1033 (OJ L 366 28.12.1978 p. 31) Derogation in 11979H  Amended by 31981L0933 (OJ L 338 25.11.1981 p. 24) Amended by 31982L0443 (OJ L 206 14.07.1982 p. 35) Consolidated text 01969L0169-19820705  Consolidated text 01969L0169-19840507  Amended by 31985L0348 (OJ L 183 16.07.1985 p. 24) Consolidated text 01969L0169-19850711  Consolidated text 01969L0169-19870320 Amended by 31988L0664 (OJ L 382 31.12.1988 p. 41) Consolidated text 01969L0169-19881223 Amended by 31989L0220 (OJ L 092 05.04.1989 p. 15) Consolidated text 01969L0169-19890314 Amended by 31991L0191 (OJ L 094 16.04.1991 p. 24) Consolidated text 01969L0169-19910408 Consolidated text 01969L0169-19910701 Amended by 31991L0673 (OJ L 373 31.12.1991 p. 33) Consolidated text 01969L0169-19911224 Amended by 31991L0680 (OJ L 376 31.12.1991 p. 1) Amended by 31992L0012 (OJ L 076 23.03.1992 p. 1) Amended by 31992L0111 (OJ L 384 30.12.1992 p. 47) Consolidated text 01969L0169-19930101  Amended by 31994L0004 (OJ L 060 03.03.1994 p. 14) Consolidated text 01969L0169-19940303  Amended by 32000L0047 (OJ L 193 29.07.2000 p. 73) Amendment proposed by 52005PC0427

 31978L1032

Third Council Directive 78/1032/EEC of 19 December 1978 on the harmonization of provisions laid down by law, regulation or administrative action relating to the rules governing turnover tax and excise duty applicable in international travel (OJ L 366 28.12.1978 p. 28) Amended by 31983L0651 (OJ L 370 31.12.1983 p. 62) Consolidated text 01978L1032-19831223

 31978L1035

Council Directive 78/1035/EEC of 19 December 1978 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (OJ L 366 28.12.1978 p. 34) Amended by 31981L0933 (OJ L 338 25.11.1981 p. 24) Consolidated text 01978L1035-19811119 Amended by 31985L0576 (OJ L 372 31.12.1985 p. 30) Consolidated text 01978L1035-19851224 Amended by 11994N

 31983L0182

Council Directive 83/182/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (OJ L 105 23.04.1983 p. 59) Completed by 11985I Consolidated text 01983L0182-19860101 Amended by 31991L0680 (OJ L 376 31.12.1991 p. 1) Amended by 11994N Consolidated text 01983L0182-19950101 Amended by 12003T

 31983L0183

Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals (OJ L 105 23.04.1983 p. 64) Amended by 31989L0604 (OJ L 348 29.11.1989 p. 28) Amended by 31991L0680 (OJ L 376 31.12.1991 p. 1) Amended by 31992L0012 (OJ L 076 23.03.1992 p. 1)

 31994L0004

Council Directive 94/4/EC of 14 February 1994 amending Directives 69/169/EEC and 77/388/EEC and increasing the level of allowances for travellers from third countries and the limits on tax-free purchases in intra-Community travel (OJ L 060 03.03.1994 p. 14) Amended by 31994L0075 (OJ L 365 31.12.1994 p. 52)Consolidated text 01994L0004-19950101 Consolidated text 01994L0004-19990101 Amended by 31998L0094 (OJ L 358 31.12.1998 p. 105) Consolidated text 01994L0004-19980101 

Unit D1 –

Pia MICHELSEN

17.30-18.00

Questions and Answers

18.00 End of first day

SECOND DAY 7 June 2006

9.00-10.15

Indirect taxation – Excise duties – Structure, rates, etc (09.30.30)

 Common provisions

Tobacco products

  

 Alcoholic Products

 

 

 

 

 Energy Products

  

31992L0079

Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes (OJ L 316 31.10.1992 p. 8)Consolidated text 01992L0079-19921110 Derogation in 11994N

Amended by 31999L0081 (OJ L 211 11.08.1999 p. 47)Consolidated text 01992L0079-19990101 Amended by 32002L0010 (OJ L 046 16.02.2002 p. 26)Consolidated text 01992L0079-20020308 Derogation in 12003T Amended by 32003L0117 (OJ L 333 20.12.2003 p. 49) Derogation in 12005S  

31992L0080

Council Directive 92/80/EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes (OJ L 316 31.10.1992 p. 10)Consolidated text 01992L0080-19990101

Amended by 31999L0081 (OJ L 211 11.08.1999 p. 47)Amended by 32002L0010 (OJ L 046 16.02.2002 p. 26)Consolidated text 01992L0080-20020308 Derogation in 12003T Amended by 32003L0117 (OJ L 333 20.12.2003 p. 49)

 31995L0059

Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco (OJ L 291 06.12.1995 p. 40) Amended by 31999L0081 (OJ L 211 11.08.1999 p. 47) Consolidated text 01995L0059-19990101 Amended by 32002L0010 (OJ L 046 16.02.2002 p. 26)

 2002/10/EC:  Council Directive of 12 February 2002 amending Directives 92/79/EEC, 92/80/EEC and 95/59/EC as regards the structure and rates of excise duty applied on manufactured tobacco (OJ L 46 16.02.2002 p. 26) 

31992L0083

Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316 31.10.1992 p. 21) Derogation in 11994N Amended by 12003T  Amended by 12005S

 31992L0084

Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages (OJ L 316 31.10.1992 p. 29)

 31993R3199

Commission Regulation (EC) No 3199/93 of 22 November 1993 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty (OJ L 288 23.11.1993 p. 12) Amended by 31995R2546 (OJ L 260 31.10.1995 p. 45) Amended by 31998R2559 (OJ L 320 28.11.1998 p. 27) Amended by 32004R2205 (OJ L 374 22.12.2004 p. 42)

Amended by 32005R1309 (OJ L 208 11.08.2005 p. 12)

 31995L0060

Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene (OJ L 291 06.12.1995 p. 46)

 32001D0574

2001/574/EC: Commission Decision of 13 July 2001 establishing a common fiscal marker for gas oils and kerosene (notified under document number C(2001) 1728) (OJ L 203 28.07.2001 p. 20)

Amended by 32002D0269 (OJ L 093 10.04.2002 p. 6) Consolidated text 02001D0574-20020410

Amended by 32003D0900 (OJ L 336 23.12.2003 p. 107) Consolidated text 02001D0574-20031223

 32003L0096

Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance) (OJ L 283 31.10.2003 p. 51) Amended by 32004L0074 (OJ L 157 30.04.2004 p. 87) Consolidated text 02003L0096-20040501

Amended by 32004L0075 (OJ L 157 30.04.2004 p. 100) Derogation in 12005S  

Unit D2

Frank VAN DRIESSCHE

  

Peter COUZINS

 

 

 

 

 

 

Adela TESAROVA

10.15-10.45

Indirect taxation – Excise duties – Movement regime

Mutual assistance/administrative cooperation in excise duties

Individual tax exemption (09.30.40)

31992L0012

Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (OJ L 076 23.03.1992 p. 1) Amended by 31992L0108 (OJ L 390 31.12.1992 p. 124) Amended by 31994L0074 (OJ L 365 31.12.1994 p. 46) Amended by 31996L0099 (OJ L 008 11.01.1997 p. 12) Consolidated text 01992L0012-19970101  Amendment proposed by 51997PC0326  Amended by 32000L0044 (OJ L 161 01.07.2000 p. 82) Consolidated text 01992L0012-20000701  Amended by 32000L0047 (OJ L 193 29.07.2000 p. 73) Consolidated text 01992L0012-20000801  Amended by 12003T Amended by 32003R0807 (OJ L 122 16.05.2003 p. 36) Consolidated text 01992L0012-20030605 Amended by 32004L0106 (OJ L 359 04.12.2004 p. 30) Consolidated text 01992L0012-20041224 Amendment proposed by 52004PC0227

 31992R2719

Commission Regulation (EEC) No 2719/92 of 11 September 1992 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty (OJ L 276 19.09.1992 p. 1) Amended by 31993R2225 (OJ L 198 07.08.1993 p. 5) Consolidated text 01992R2719-19930814  Amended by 12003T  Consolidated text 01992R2719-20040501

 31992R3649

Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (OJ L 369 18.12.1992 p. 17)

 31996R0031

Commission Regulation (EC) No 31/96 of 10 January 1996 on the excise duty exemption certificate (OJ L 008 11.01.1996 p. 11)

 32000H0789

2000/789/EC: Commission Recommendation of 29 November 2000 setting out guidelines for the authorization of warehouse keepers under Council Directive 92/12/EEC in relation to products subject to excise duty (notified under document number C(2000) 3355) (OJ L 314 14.12.2000 p. 29) 

32003D1152

Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerizing the movement and surveillance of excisable products (OJ L 162 01.07.2003 p. 5)

 32004R2073

Council Regulation (EC) No 2073/2004 of 16 November 2004 on administrative cooperation in the field of excise duties (OJ L 359 04.12.2004 p. 1)

 31994Y1020(01)

Council conclusions of 11 July 1994 concerning the fight against fraud (OJ C 292 20.10.1994 p. 1)

 31969L0169

Council Directive 69/169/EEC of 28 May 1969 on the harmonisation of provisions laid down by Law, Regulation or Administrative Action relating to exemption from turnover tax and excise duty on imports in international travel (OJ L 133 04.06.1969 p. 6) Derogation in 11972B Amended by 31972L0230 (OJ L 139 17.06.1972 p. 28) Consolidated text 01969L0169-19720614 Derogation in 31977L0082 (OJ L 023 27.01.1977 p. 50 Derogation in 31978L1032 (OJ L 366 28.12.1978 p. 28) Amended by 31978L1032 (OJ L 366 28.12.1978 p. 28) Completed by 31978L1033 (OJ L 366 28.12.1978 p. 31) Amended by 31978L1033 (OJ L 366 28.12.1978 p. 31) Derogation in 11979H  Amended by 31981L0933 (OJ L 338 25.11.1981 p. 24) Amended by 31982L0443 (OJ L 206 14.07.1982 p. 35) Consolidated text 01969L0169-19820705  Consolidated text 01969L0169-19840507  Amended by 31985L0348 (OJ L 183 16.07.1985 p. 24) Consolidated text 01969L0169-19850711  Consolidated text 01969L0169-19870320  Amended by 31988L0664 (OJ L 382 31.12.1988 p. 41) Consolidated text 01969L0169-19881223  Amended by 31989L0220 (OJ L 092 05.04.1989 p. 15) Consolidated text 01969L0169-19890314 Amended by 31991L0191 (OJ L 094 16.04.1991 p. 24) Consolidated text 01969L0169-19910408  Consolidated text 01969L0169-19910701 Amended by 31991L0673 (OJ L 373 31.12.1991 p. 33) Consolidated text 01969L0169-19911224 Amended by 31991L0680 (OJ L 376 31.12.1991 p. 1) Amended by 31992L0012 (OJ L 076 23.03.1992 p. 1) Amended by 31992L0111 (OJ L 384 30.12.1992 p. 47) Consolidated text 01969L0169-19930101  Amended by 31994L0004 (OJ L 060 03.03.1994 p. 14) Consolidated text 01969L0169-19940303 Amended by 32000L0047 (OJ L 193 29.07.2000 p. 73) Amendment proposed by 52005PC0427

 31978L1032

Third Council Directive 78/1032/EEC of 19 December 1978 on the harmonization of provisions laid down by law, regulation or administrative action relating to the rules governing turnover tax and excise duty applicable in international travel (OJ L 366 28.12.1978 p. 28) Amended by 31983L0651 (OJ L 370 31.12.1983 p. 62) Consolidated text 01978L1032-19831223

 31978L1035

Council Directive 78/1035/EEC of 19 December 1978 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (OJ L 366 28.12.1978 p. 34) Amended by 31981L0933 (OJ L 338 25.11.1981 p. 24) Consolidated text 01978L1035-19811119  Amended by 31985L0576 (OJ L 372 31.12.1985 p. 30) Consolidated text 01978L1035-19851224 Amended by 11994N

 31983L0182

Council Directive 83/182/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (OJ L 105 23.04.1983 p. 59) Completed by 11985I  Consolidated text 01983L0182-19860101  Amended by 31991L0680 (OJ L 376 31.12.1991 p. 1) Amended by 11994N  Consolidated text 01983L0182-19950101  Amended by 12003T

 31983L0183

Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals (OJ L 105 23.04.1983 p. 64) Amended by 31989L0604 (OJ L 348 29.11.1989 p. 28) Amended by 31991L0680 (OJ L 376 31.12.1991 p. 1) Amended by 31992L0012 (OJ L 076 23.03.1992 p. 1)

 31994L0004

Council Directive 94/4/EC of 14 February 1994 amending Directives 69/169/EEC and 77/388/EEC and increasing the level of allowances for travellers from third countries and the limits on tax-free purchases in intra-Community travel (OJ L 060 03.03.1994 p. 14) Amended by 31994L0075 (OJ L 365 31.12.1994 p. 52) Consolidated text 01994L0004-19950101  Consolidated text 01994L0004-19990101 Amended by 31998L0094 (OJ L 358 31.12.1998 p. 105) Consolidated text 01994L0004-19980101 

  

Unit D4 - Jan Vangheluwe

10.45-11.00

Questions and Answers

11.00-11.15

Coffee break

Mutual assistance and administrative cooperation

11.15-12.45

Mutual assistance - Prevention of tax evasion and avoidance (09.50)

Mutual assistance excise duty

Mutual Assistance recovery

Mutual Assistance VAT

Mutual assistance Direct tax

 31975Y0214(01)

Council Resolution of 10 February 1975 on the measures to be taken by the Community in order to combat international tax evasion and avoidance (OJ C 035 14.02.1975 p. 1)

31976L0308
Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (OJ L 73 19.03.1976 p. 18)

31977L0799

Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation (OJ L 336 27.12.1977 p. 15)Amended by 11979H Consolidated text 01977L0799-19810101 Amended by 31979L1070 (OJ L 331 27.12.1979 p. 8)Consolidated text 01977L0799-19791207 Completed by 11985I Consolidated text 01977L0799-19860101 Amended by 31992L0012 (OJ L 076 23.03.1992 p. 1)Consolidated text 01977L0799-19920306 Amended by 11994N Consolidated text 01977L0799-19950101 Amended by 12003T Amended by 32003L0093 (OJ L 264 15.10.2003 p. 23)Consolidated text 01977L0799-20031015 Amended by 32004L0056 (OJ L 127 29.04.2004 p. 70)Consolidated text 01977L0799-20040501 Amended by 32004L0106 (OJ L 359 04.12.2004 p. 30)Consolidated text 01977L0799-20041224

 31994Y1020(01)

Council conclusions of 11 July 1994 concerning the fight against fraud (OJ C 292 20.10.1994 p. 1)

 31994Y1214(01)

Council Resolution of 6 December 1994 on the legal protection of the financial interests of the Communities (OJ C 355 14.12.1994 p. 2)

 31995R2988

Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests (OJ L 312 23.12.1995 p. 1)

 31998D0527

98/527/EC, Euratom: Commission Decision of 24 July 1998 on the treatment for national accounts purposes of VAT fraud (the discrepancies between theoretical VAT receipts and actual VAT receipts) (notified under document number C(1998) 2202) (Text with EEA relevance) (OJ L 234 21.08.1998 p. 39)

 31998D0532

98/532/EC: Commission Decision of 8 July 1998 concerning certain measures necessary for carrying out activities related to communication and information exchange systems and to linguistic training tools under the Fiscalis programme (European Parliament and Council Decision No 888/98/EC establishing a programme of Community action to improve the functioning of the indirect taxation systems of the internal market) [notified under document number C(1998) 1866] (OJ L 247 05.09.1998 p. 9) 

 31998Y1120(01)

Special Report No 9/98 concerning the protection of the financial interests of the European Union in the field of VAT on intra-Community trade together with the Commission's replies (Submitted pursuant to Article 188c(4)(2) of the EC Treaty) (OJ C 356 20.11.1998 p. 1) [FROM 09.30.20]

 32002D2235

Decision No 2235/2002/EC of the European Parliament and of the Council of 3 December 2002 adopting a Community programme to improve the operation of taxation systems in the internal market (Fiscalis programme 2003-2007) (OJ L 341 17.12.2002 p. 1) Amended by 32004D0787 (OJ L 138 30.04.2004 p. 12) Amended by 32004R0885 (OJ L 168 01.05.2004 p. 1)Consolidated text 02002D2235-20040520

 32002L0094

Commission Directive 2002/94/EC of 9 December 2002 laying down detailed rules for implementing certain provisions of  Council Directive 76/308/EEC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (OJ L 337 13.12.2002 p. 41)

 32003R1798

Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92 (OJ L 264 15.10.2003 p. 1) Amended by 32004R0885 (OJ L 168 01.05.2004 p. 1) Consolidated text 02003R1798-20040501 Amendment proposed by 52004PC0728(03) [

 32004D0026(01)

2004/26/: Decision No 26/2004 of the Committee of the Regions of 10 February 2004 relating to the conditions and procedures for internal investigations in relation to the prevention of fraud, corruption and any illegal activity detrimental to the Communities' interests (OJ L 102 07.04.2004 p. 84)

32004L0056

Council 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 (Official Journal L 127 , 29/04/2004 P. 0070 – 0072)

 32004R1925

Commission Regulation (EC) No 1925/2004 of 29 October 2004 laying down detailed rules for implementing certain provisions of Council Regulation (EC) No 1798/2003 concerning administrative cooperation in the field of value-added tax (OJ L 331 05.11.2004 p. 13)  

41991X1217

Resolution of the Council and of the representatives of the Governments of the Member States, meeting within the Council of 13 November 1991 concerning the protection of the financial interests of the Communities (OJ C 328 17.12.1991 p. 1)

  

Unit D4 –

 

 

Jan Vangheluwe

Luc VANDENBERGHE

 

 Werner Blockmans

 

Michele Perolat

12.45-13.00

Questions and Answers

Lunch break (12.30-14.00)

14.30-15.30

Computerization – VIES, EMCS Savings (09.50),

Computerisation VAT

Computerisation Excise

32003R1798

Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92 (OJ L 264 15.10.2003 p. 1) Amended by 32004R0885 (OJ L 168 01.05.2004 p. 1) Consolidated text 02003R1798-20040501 Amendment proposed by 52004PC0728(03)

 32003D1152

Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerizing the movement and surveillance of excisable products (OJ L 162 01.07.2003 p. 5) 

Unit A3 –

 

Fernando Otero

 

Huy Hien BuI

15.30-15.45

Questions and Answers

15.45-16.00

Coffee break

16.00-17.45

45Court's rulings, general EU taxation principles

Court cases direct tax

ourt cases indirect tax

Direct taxation

- C-270/83, Commission v France (Avoir Fiscal), 28.01.1986

- C-204/90, Bachmann, 28.01.1992

- C-279/93, Schumacker, 14.02.1995

- C-107/94, Asscher, 27.06.1996

- C-250/95, Futura, 15.05.1997

- C-336/96, Gilly, 15.05.1998

- C-264/96, ICI, 16.07.1998

- C-307/97, Saint –Gobain, 21.09.1999

- C-311/97, Royal Bank of Scotland, 29.04.1999

- C-391/97, Gschwind, 14.09.1999

- C-251/98, Baars, 13.04.2000

- C-35/98, Verkooijen, 06.06.2000

- C-234/00, Lankhorst-Hohorst, 12.12.2002

- C-234/01, Gerritse, 12.06.2003

- C-9/02, de Lasteyrie du Saillant, 11.03.2004

- C-152/03, Ritter-Coulais, 21.02.2006

- C-319/02 Manninen, 07.09.2004

- C-376/03 D, 05.07.2005

- C-39/04 Laboratoires Fournier SA, 10.03.2005

- C-446/03 Marks &Spencer, 13.12.2005

Indirect taxation

A) Car  taxation:

- C-345/93, Nunes Tadeu, judgment of 9 March 1995.

- C-375.95, Commission vs Greece, judgment of 23 October 1997.

- C-101/00, Siilin, judgment of 19 September 2002.

- C-383/01, De Danske Bilimportorer, judgment of 17 June 2003.

- C-365/02, Lindfors, judgment of 15 July 2004.

- C-464/02, Commission vs Denmark, judgment of  15 September 2005.

B) Value Added Tax:

- 154/80, Cooperatieve, judgment of 5 February 1982.

- 324/1982, Commission vs Belgium, judgment of 10 April 1984.

- 102/1986, Apple and Pear, judgment of 8 March 1988.

- C-60/90, Polysar, judgment of 20 June 1991.

- C-202/90, Recaudadores, judgment of 25 July 1991.

- C-16/93, Tolsma, judgment of 3 March 1994.

- C-110/94, Inzo, judgment of 29 February 1996.

- C-286/94, Garage Molenheide, judgment of 18 December 1997.

- C-305/97, Royscott, judgment of 5 October 1999.

- C-446/98, Fazenda Publica, judgment of 14 December 2001.

- C-412/03, Hotel Scandic, judgment of 20 January 2005.

- C-434/03, Charles, judgment of 14 July 2005.

- C-354/03, Optigen, judgment of 12 January 2006.

- C-90/05, Commission vs Luxembourg, judgment of 19 January 2006.

- C-255/02, Halifax, judgment of 21 February 2006.

C) Excise duties.

- C-437/97, Evangelischer Krankenhausverein, judgment of 9 March 2000.

- C-302/00, Commission vs France, judgment of 27 February 2002.

Unit E3

Dieter Kischel (Direct)

 

Unit D3

Antonio Victoria Sanchez (Indirect)

17.45-18.00

Questions and Answers session

 

 

 18.00 End of second day 

 

 

Table listing the precise parts of Eur-Lex Directory of Community legislation in force :

http://eur-lex.europa.eu/en/index.htm  (clic on "Legislation in force" and then "Directory of Community legislation in force").

·         09.20.10 Income tax

·         09.20.20 Corporation tax

·         09.20.30 Elimination of double taxation

·         09.30.10 Turnover tax/VAT

·         09.30.20 Excise duties

·         09.30.30 Taxes on capital and transactions in securities

·         09.30.40 Individual tax exemptions

 

Information sources :

http://ec.europa.eu/taxation_customs/common/legislation/legislation/taxation/index_en.htm

http://ec.europa.eu/taxation_customs/common/legislation/case_law/index_en.htm

http://ec.europa.eu/taxation_customs/common/international_affairs/enlargement/index_en.htm


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