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128 results in 68 documents

  1. #2412493

    Cinneadh Cur Chun Feidhme 2013/677/AE ón gComhairle an 15 Samhain 2013 lena n-údaraítear do Lucsamburg beart speisialta a thabhairt isteach de mhaolú ar Airteagal 285 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha (IO L 316, 27.11.2013, lch. 33).

    Council Implementing Decision 2013/677/EU of 15 November 2013 authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (OJ L 316, 27.11.2013, p. 33).

    Council Implementing Decision (EU) 2022/1661 of 26 September 2022 amending Implementing Decision 2013/677/EU authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

  2. #2412494

    Cinneadh Cur Chun Feidhme (AE) 2017/319 ón gComhairle an 21 Feabhra 2017 lena leasaítear Cinneadh Cur Chun Feidhme 2013/677/AE lena n-údaraítear do Lucsamburg beart speisialta a thabhairt isteach de mhaolú ar Airteagal 285 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha (IO L 47, 24.2.2017, lch. 7).

    Council Implementing Decision (EU) 2017/319 of 21 February 2017 amending Implementing Decision 2013/677/EU authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (OJ L 47, 24.2.2017, p. 7).

    Council Implementing Decision (EU) 2022/1661 of 26 September 2022 amending Implementing Decision 2013/677/EU authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

  3. #2412495

    Cinneadh Cur Chun Feidhme (AE) 2019/2210 ón gComhairle an 19 Nollaig 2019 lena leasaítear Cinneadh Cur Chun Feidhme 2013/677/AE lena n-údaraítear do Lucsamburg beart speisialta a thabhairt isteach de mhaolú ar Airteagal 285 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha (IO L 332, 23.12.2019, lch. 155).

    Council Implementing Decision (EU) 2019/2210 of 19 December 2019 amending Implementing Decision 2013/677/EU authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (OJ L 332, 23.12.2019, p. 155).

    Council Implementing Decision (EU) 2022/1661 of 26 September 2022 amending Implementing Decision 2013/677/EU authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

  4. #2412496

    Treoir (AE) 2020/285 ón gComhairle an 18 Feabhra 2020 lena leasaítear Treoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha a mhéid a bhaineann leis an scéim speisialta d’fhiontair bheaga agus Rialachán (AE) Uimh. 904/2010 a mhéid a bhaineann leis an gcomhar riaracháin agus leis an malartú faisnéise chun faireachán a dhéanamh ar chur i bhfeidhm ceart na scéime speisialta d’fhiontair bheaga (IO L 62, 2.3.2020, lch. 13).

    Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises (OJ L 62, 2.3.2020, p. 13).

    Council Implementing Decision (EU) 2022/1661 of 26 September 2022 amending Implementing Decision 2013/677/EU authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

  5. #2419822

    Treoir (AE) 2020/285 ón gComhairle an 18 Feabhra 2020 lena leasaítear Treoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha a mhéid a bhaineann leis an scéim speisialta d’fhiontair bheaga agus Rialachán (AE) Uimh. 904/2010 a mhéid a bhaineann leis an gcomhar riaracháin agus leis an malartú faisnéise chun faireachán a dhéanamh ar chur i bhfeidhm ceart na scéime speisialta d’fhiontair bheaga (IO L 62, 2.3.2020, lch. 13).

    Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises (OJ L 62, 2.3.2020, p. 13).

    Council Implementing Decision (EU) 2022/2254 of 14 November 2022 authorising Bulgaria to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

  6. #2424176

    Cinneadh Cur Chun Feidhme 2007/441/CE ón gComhairle an 18 Meitheamh 2007 lena n-údaraítear do Phoblacht na hIodáile bearta a chur i bhfeidhm de mhaolú ar Airteagal 26(1)(a), agus 168 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha (IO L 165, 27.6.2007, lch. 33).

    Council Decision 2007/441/EC of 18 June 2007 authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax (OJ L 165, 27.6.2007, p. 33).

    Council Implementing Decision (EU) 2022/2411 of 6 December 2022 amending Decision 2007/441/EC authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax

  7. #2427427

    Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha (IO L 347, 11.12.2006, lch. 1).

    Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

    Decision (EU) 2022/2481 of the European Parliament and of the Council of 14 December 2022 establishing the Digital Decade Policy Programme 2030 (Text with EEA relevance)

  8. #2438469

    Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha (IO L 347, 11.12.2006, lch. 1).

    Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

    Council Directive (EU) 2022/890 of 3 June 2022 amending Directive 2006/112/EC as regards the extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud

  9. #2518322

    Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha (IO L 347, 11.12.2006, lch. 1).

    Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

    Commission Implementing Regulation (EU) 2022/1504 of 6 April 2022 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the creation of a central electronic system of payment information (CESOP) to combat VAT fraud

  10. #2662382

    faoin gceannteideal “1. Cáin Bhreisluacha”, tar éis na hiontrála “Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha”, cuirfear isteach an nóta seo a leanas:

    under the heading ‘1. Value Added Tax’, following the entry ‘Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax’, the following note shall be inserted:

    Decision No 1/2023 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 laying down arrangements relating to the Windsor Framework [2023/819]

  11. #2663420

    IO L 347, 11.12.2006, lch. 1.

    Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

    Joint Declaration of the Union and the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 on the VAT regime for goods not being at risk for the Union’s internal market and on the VAT arrangements for cross-border refunds

  12. #2679356

    Cinneadh Cur Chun Feidhme 2010/583/AE ón gComhairle an 27 Meán Fómhair 2010 lena n-údaraítear don Rómáin beart speisialta a thabhairt isteach de mhaolú ar Airteagal 193 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha (IO L 256, 30.9.2010, lch. 27).

    Council Implementing Decision 2010/583/EU of 27 September 2010 authorising Romania to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (OJ L 256, 30.9.2010, p. 27).

    Council Implementing Decision (EU) 2023/218 of 30 January 2023 amending Implementing Decision 2013/676/EU authorising Romania to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

  13. #2679357

    Cinneadh Cur Chun Feidhme 2013/676/AE ón gComhairle an 15 Samhain 2013 lena n-údaraítear don Rómáin leanúint de bheart speisialta a thabhairt isteach de mhaolú ar Airteagal 193 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha (IO L 316, 27.11.2013, lch. 31).

    Council Implementing Decision 2013/676/EU of 15 November 2013 authorising Romania to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (OJ L 316, 27.11.2013, p. 31).

    Council Implementing Decision (EU) 2023/218 of 30 January 2023 amending Implementing Decision 2013/676/EU authorising Romania to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

  14. #2684363

    Cinneadh Cur Chun Feidhme (AE) 2020/647 ón gComhairle an 11 Bealtaine 2020 lena n-údaraítear do Phoblacht na hIodáile beart speisialta a chur i bhfeidhm de mhaolú ar Airteagal 285 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha (IO L 151, 14.5.2020, lch. 7).

    Council Implementing Decision (EU) 2020/647 of 11 May 2020 authorising the Italian Republic to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (OJ L 151, 14.5.2020, p. 7).

    Council Implementing Decision (EU) 2023/664 of 21 March 2023 authorising the Italian Republic to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax and repealing Implementing Decision (EU) 2020/647

  15. #2684364

    Treoir (AE) 2020/285 ón gComhairle an 18 Feabhra 2020 lena leasaítear Treoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha a mhéid a bhaineann leis an scéim speisialta d’fhiontair bheaga agus Rialachán (AE) Uimh. 904/2010 a mhéid a bhaineann leis an gcomhar riaracháin agus leis an malartú faisnéise chun faireachán a dhéanamh ar chur i bhfeidhm ceart na scéime speisialta d’fhiontair bheaga (IO L 62, 2.3.2020, lch. 13).

    Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises (OJ L 62, 2.3.2020, p. 13).

    Council Implementing Decision (EU) 2023/664 of 21 March 2023 authorising the Italian Republic to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax and repealing Implementing Decision (EU) 2020/647

  16. #2686105

    Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha (IO L 347, 11.12.2006, lch. 1).

    Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

    Council Decision (EU) 2023/702 of 21 March 2023 on the position to be taken on behalf of the European Union within the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community as regards a decision to be adopted, and recommendations and joint and unilateral declarations to be made

  17. #2786367

    Cinneadh Cur Chun Feidhme (AE) 2022/73 ón gComhairle an 18 Eanáir 2022 lena leasaítear Cinneadh Cur Chun Feidhme (AE) 2018/1490 a mhéid a bhaineann leis an Ungáir a údarú chun beart speisialta a chur i bhfeidhm ar feadh tréimhse bhreise de mhaolú ar Airteagal 287 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha (IO L 12, 19.1.2022, lch. 148).

    Council Implementing Decision (EU) 2022/73 of 18 January 2022 amending Implementing Decision (EU) 2018/1490 as regards authorisation to Hungary to apply for a further period the special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (OJ L 12, 19.1.2022, p. 148).

    Council Implementing Decision (EU) 2023/1025 of 22 May 2023 authorising Hungary to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax, and repealing Implementing Decision (EU) 2018/1490

  18. #2786368

    Treoir (AE) 2020/285 ón gComhairle an 18 Feabhra 2020 lena leasaítear Treoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha a mhéid a bhaineann leis an scéim speisialta d’fhiontair bheaga agus Rialachán (AE) Uimh. 904/2010 a mhéid a bhaineann leis an gcomhar riaracháin agus leis an malartú faisnéise chun faireachán a dhéanamh ar chur i bhfeidhm ceart na scéime speisialta d’fhiontair bheaga (IO L 62, 2.3.2020, lch. 13).

    Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises (OJ L 62, 2.3.2020, p. 13).

    Council Implementing Decision (EU) 2023/1025 of 22 May 2023 authorising Hungary to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax, and repealing Implementing Decision (EU) 2018/1490

  19. #2786370

    IO L 252, 8.10.2018, lch. 38

    Council Implementing Decision (EU) 2018/1490 of 2 October 2018 authorising Hungary to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (OJ L 252, 8.10.2018, p. 38).

    Council Implementing Decision (EU) 2023/1025 of 22 May 2023 authorising Hungary to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax, and repealing Implementing Decision (EU) 2018/1490

  20. #2796872

    Cinneadh Cur Chun Feidhme (AE) 2018/593 ón gComhairle an 16 Aibreán 2018 lena n-údaraítear do Phoblacht na hIodáile beart speisialta a thabhairt isteach de mhaolú ar Airteagail 218 agus 232 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha (IO L 99, 19.4.2018, lch. 14).

    Council Implementing Decision (EU) 2018/593 of 16 April 2018 authorising the Italian Republic to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax (OJ L 99, 19.4.2018, p. 14).

    Council Implementing Decision (EU) 2023/1552 of 25 July 2023 amending Implementing Decision (EU) 2017/784 as regards the period of authorisation for, and the scope of, the special measure derogating from Articles 206 and 226 of Directive 2006/112/EC on the common system of value added tax taken by Italy

  21. #2819118

    Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha a chur san áireamh (IO L 347, 11.12.2006, lch. 1).

    Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

    Regulation (EU) 2023/988 of the European Parliament and of the Council of 10 May 2023 on general product safety, amending Regulation (EU) No 1025/2012 of the European Parliament and of the Council and Directive (EU) 2020/1828 of the European Parliament and the Council, and repealing Directive 2001/95/EC of the European Parliament and of the Council and Council Directive 87/357/EEC (Text with EEA relevance)

  22. #2909815

    Cinneadh Cur Chun Feidhme (AE) 2018/485 ón gComhairle an 19 Márta 2018 lena n-údaraítear an Danmhairg beart speisialta a thabhairt isteach lena maolaítear ó Airteagal 75 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha (IO L 81, 23.3.2018, lch. 13).

    Council Implementing Decision (EU) 2018/485 of 19 March 2018 authorising Denmark to apply a special measure derogating from Article 75 of Directive 2006/112/EC on the common system of value added tax (OJ L 81, 23.3.2018, p. 13).

    Council Implementing Decision (EU) 2023/2094 of 25 September 2023 amending Implementing Decision (EU) 2018/485 as regards an extension of the authorisation for Denmark to apply a special measure derogating from Article 75 of Directive 2006/112/EC on the common system of value added tax

  23. #2937859

    Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha (IO L 347, 11.12.2006, lch. 1).

    Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

    Directive (EU) 2023/1791 of the European Parliament and of the Council of 13 September 2023 on energy efficiency and amending Regulation (EU) 2023/955 (recast) (Text with EEA relevance)

  24. #2971118

    [9] Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcóras comhchoiteann cánach breisluacha (IO L 347, 11.12.2006 lch. 1).

    [9] Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

    Regulation (EU) 2023/1781 of the European Parliament and of the Council of 13 September 2023 establishing a framework of measures for strengthening Europe’s semiconductor ecosystem and amending Regulation (EU) 2021/694 (Chips Act) (Text with EEA relevance)

  25. #3006475

    Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha (IO L 347, 11.12.2006, lch. 1).

    Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

    Commission Implementing Regulation (EU) 2023/2184 of 16 October 2023 amending Implementing Regulation (EU) No 79/2012 as regards statistical data that Member States are to communicate to the Commission

  26. #3138967

    Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcóras comhchoiteann cánach breisluacha (IO L 347, 11.12.2006, lch. 1)’.

    Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1.’.

    Regulation (EU) 2023/2842 of the European Parliament and of the Council of 22 November 2023 amending Council Regulation (EC) No 1224/2009, and amending Council Regulations (EC) No 1967/2006 and (EC) No 1005/2008 and Regulations (EU) 2016/1139, (EU) 2017/2403 and (EU) 2019/473 of the European Parliament and of the Council as regards fisheries control

  27. #3169950

    IO L 347, 11.12.2006, lch. 1.

    Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

    Commission Implementing Decision (EU) 2024/459 of 1 February 2024 on setting up the European Digital Infrastructure Consortium for Networked Local Digital Twins towards the CitiVERSE (LDT CitiVERSE EDIC)

  28. #3199412

    Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha (IO L 347, 11.12.2006, lch. 1).

    Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

    Commission Implementing Regulation (EU) 2024/250 of 10 January 2024 amending Implementing Regulation (EU) 2015/2447 as regards formats and codes for the common data requirements for the purposes of exchange and storage of certain information under the customs legislation