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legal-2026.07.26-907

Provision text match · European Union · en

COMMISSION DECISION (EU) 2018/160

32018D0160

in force Decision Part document.segment-1 — COMMISSION DECISION (EU) 2018/160 — segment 1

COMMISSION DECISION (EU) 2018/160 — segment 1

-|--- * * * COMMISSION DECISION (EU) 2018/160 of 30 June 2017 on the State aid SA.44351 (2016/C) (ex 2016/NN) implemented by Poland for the tax on the retail sector (notified under document C(2017) 4449) (Only the Polish text is authentic) (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union,

Topics: recovery, reporting, retail sector, retail tax

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Provision text match · European Union · en

COMMISSION DELEGATED REGULATION (EU) 2020/1989

32020R1989

in force Regulation Part document.segment-38 — COMMISSION DELEGATED REGULATION (EU) 2020/1989 — segment 38

COMMISSION DELEGATED REGULATION (EU) 2020/1989 — segment 38

IAS 1 112 c ifrs-full | SubsequentRecognitionOfDeferredTaxAssetsGoodwill | X duration, credit | Subsequent recognition of deferred tax assets, goodwill | The decrease in goodwill resulting from the subsequent recognition of deferred tax assets during the measurement period for a business combination. [Refer: Goodwill; Deferred tax assets; Business combinatio

Topics: IFRS, IFRS definitions, IFRS disclosures, IFRS taxonomy

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Provision text match · European Union · en

COUNCIL DECISION (Euratom) 2023/226

32023D0226

in force Decision Document — COUNCIL DECISION (Euratom) 2023/226

COUNCIL DECISION (Euratom) 2023/226

sked for a further extension of the joint-undertaking status. The extension should also apply to the relevant exemptions from land transfer tax, land tax and trade earnings tax on long-term debt interest. In addition, HKG applied to be exempted from all direct taxes to which Joint Undertakings, their property, assets and revenue might otherwise be liable. It

Topics: joint undertaking, nuclear decommissioning, tax

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Provision text match · European Union · en

Article 3(3) of the 2005 Act of Accession provides that Bulgaria and Romania accede to the conventions and protocols concluded between the Member States listed in Annex I to the 2005 Act of Accession. That Annex, as supplemented by Council Decision 2008/493/EC of 23 June 2008(5)amending Annex I to the Act of Accession of Bulgaria and Romania, includes the Arbitration Convention, the Protocol signed on 25 May 1999, the Convention of 21 December 1995 and the Convention of 8 December 2004. They are

32008D0492

in force Decision Document — Article 3(3) of the 2005 Act of Accession provides that Bulgaria and Romania accede to the conventions and protocols concluded between the Member States listed in Annex I to the 2005 Act of Accession. That Annex, as supplemented by Council Decision 2008/493/EC of 23 June 2008(5)amending Annex I to the Act of Accession of Bulgaria and Romania, includes the Arbitration Convention, the Protocol signed on 25 May 1999, the Convention of 21 December 1995 and the Convention of 8 December 2004. They are

Article 3(3) of the 2005 Act of Accession provides that Bulgaria and Romania accede to the conventions and protocols concluded between the Member States listed in Annex I to the 2005 Act of Accession. That Annex, as supplemented by Council Decision 2008/493/EC of 23 June 2008(5)amending Annex I to the Act of Accession of Bulgaria and Romania, includes the Arbitration Convention, the Protocol signed on 25 May 1999, the Convention of 21 December 1995 and the Convention of 8 December 2004. They are

IL DECISION of 23 June 2008 concerning the accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (2008/492/EC) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the 2005 Act of Accession, and in particular Article 3(4) thereof, Having

Topics: accession, cross-border taxation, tax

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Provision text match · European Union · en

DECISION (EU) 2016/1021 OF THE EUROPEAN PARLIAMENT

32016D1021

unknown Decision Document — DECISION (EU) 2016/1021 OF THE EUROPEAN PARLIAMENT

DECISION (EU) 2016/1021 OF THE EUROPEAN PARLIAMENT

tee of Inquiry to investigate alleged contraventions and maladministration in the application of Union law in relation to money laundering, tax avoidance and tax evasion, its powers, numerical strength and term of office THE EUROPEAN PARLIAMENT, — | having regard to the request presented by 337 Members for a committee of inquiry to be set up to investigate a

Topics: anti-money laundering, public oversight, tax

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Provision text match · European Union · en

COUNCIL IMPLEMENTING DECISION (EU) 2024/3207

32024D3207

in force Decision Document — COUNCIL IMPLEMENTING DECISION (EU) 2024/3207

COUNCIL IMPLEMENTING DECISION (EU) 2024/3207

c of Latvia to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1),

Topics: reverse charge, tax, timber transactions

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Provision text match · European Union · en

Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax(1), and in particular Article 395(1) thereof,

32012D0085

in force Directive Document — Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax(1), and in particular Article 395(1) thereof,

Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax(1), and in particular Article 395(1) thereof,

sing Spain and France to introduce a special measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax (2012/85/EU) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value a

Topics: cross-border infrastructure, tax

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Provision text match · European Union · en

COUNCIL IMPLEMENTING DECISION (EU) 2022/2542

32022D2542

in force Decision Document — COUNCIL IMPLEMENTING DECISION (EU) 2022/2542

COUNCIL IMPLEMENTING DECISION (EU) 2022/2542

ing the Netherlands to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1),

Topics: administrative compliance, tax, temporary measure

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Provision text match · European Union · en

Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax(1)(the VAT Directive), and in particular Article 395(1) thereof,

32014D0796

unknown Directive Document — Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax(1)(the VAT Directive), and in particular Article 395(1) thereof,

Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax(1)(the VAT Directive), and in particular Article 395(1) thereof,

horising the Republic of Latvia to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (2014/796/EU) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value

Topics: small business exemption, tax, value added tax

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Provision text match · European Union · en

COUNCIL IMPLEMENTING DECISION (EU) 2015/2348

32015D2348

in force Decision Document — COUNCIL IMPLEMENTING DECISION (EU) 2015/2348

COUNCIL IMPLEMENTING DECISION (EU) 2015/2348

Kingdom of Belgium to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 291(2) thereof, Having regard to Council Directive 2006/112/EC of 28 November 2006 on

Topics: small business threshold, tax, value added tax

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Provision text match · European Union · en

COUNCIL IMPLEMENTING DECISION (EU) 2016/1988

32016D1988

in force Decision Document — COUNCIL IMPLEMENTING DECISION (EU) 2016/1988

COUNCIL IMPLEMENTING DECISION (EU) 2016/1988

an Republic to continue to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1),

Topics: small enterprises, tax

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Provision text match · European Union · en

Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(1), and in particular the second indent of Article 6(3) thereof,

32014D0852

in force Decision Document — Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(1), and in particular the second indent of Article 6(3) thereof,

Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(1), and in particular the second indent of Article 6(3) thereof,

EC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (1), and in particular the second indent of Article 6(3) thereof, After consulting the Advisory Committee on Own Resources, Whereas: (1) | Under Article 390 of Council Directive 2006/112/EC (2), Slovakia may, in acco

Topics: public finance, tax, value added tax

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Provision text match · European Union · en

Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(1), and in particular Article 13 thereof,

32012D0822

in force Decision Document — Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(1), and in particular Article 13 thereof,

Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(1), and in particular Article 13 thereof,

EC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (1), and in particular Article 13 thereof, Whereas: (1) | Under Article 370 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (2), Member States which, at 1 January 1978, ta

Topics: public finance, tax

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Provision text match · European Union · en

COUNCIL IMPLEMENTING DECISION (EU) 2024/2680

32024D2680

in force Decision Document — COUNCIL IMPLEMENTING DECISION (EU) 2024/2680

COUNCIL IMPLEMENTING DECISION (EU) 2024/2680

ing Germany to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1),

Topics: VAT fraud, reverse charge, special measures, tax

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Provision text match · European Union · en

(5)Initially published inOJ L 231, 3.9.1994, and in the EEA Supplement thereto No 32 on the same date, last amended by College Decision No 41/04/COL of 17.3.2004, not yet published.

E2004C0062

unknown Decision Part document.segment-1 — (5)Initially published inOJ L 231, 3.9.1994, and in the EEA Supplement thereto No 32 on the same date, last amended by College Decision No 41/04/COL of 17.3.2004, not yet published. — segment 1

(5)Initially published inOJ L 231, 3.9.1994, and in the EEA Supplement thereto No 32 on the same date, last amended by College Decision No 41/04/COL of 17.3.2004, not yet published. — segment 1

ent years concerning support measures from the EEA States for maritime transport is the widespread extension in Europe of flat rate tonnage taxation systems (tonnage tax). Tonnage tax entered into force very early in Greece and was progressively extended to the Netherlands (1996), to Norway (1996), to Germany (1999), to the United Kingdom (2000), to Denmark,

Topics: aid schemes, employment costs, maritime transport, public service obligations

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Provision text match · European Union · en

COUNCIL DECISION (EU) 2022/1311

32022D1311

in force Decision Document — COUNCIL DECISION (EU) 2022/1311

COUNCIL DECISION (EU) 2022/1311

European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113, in conjunction with Article 218(3) and (4) thereof, Having regard to the recomme

Topics: administrative cooperation, negotiations, tax

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Provision text match · European Union · en

COMMISSION REGULATION (EC) No 1126/2008

32008R1126

unknown Regulation Part document.segment-39 — COMMISSION REGULATION (EC) No 1126/2008 — segment 39

COMMISSION REGULATION (EC) No 1126/2008 — segment 39

998 EFFECTIVE DATE This interpretation becomes effective for lease terms beginning on or after 1 January 1999. SIC INTERPRETATION 21 Income taxes — recovery of revalued non-depreciable assets REFERENCES — | IAS 8 Accounting policies, changes in accounting estimates and errors ---|--- — | IAS 12 Income taxes ---|--- — | IAS 16 Property, plant and equipment (a

Topics: accounting estimates, accounting policies, actuarial assumptions, agricultural activity

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Provision text match · European Union · en

COUNCIL IMPLEMENTING DECISION (EU) 2016/1982

32016D1982

in force Decision Document — COUNCIL IMPLEMENTING DECISION (EU) 2016/1982

COUNCIL IMPLEMENTING DECISION (EU) 2016/1982

e 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 THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1),

Topics: derogation extension, tax, value added tax

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Provision text match · European Union · en

COUNCIL IMPLEMENTING DECISION (EU) 2015/2089

32015D2089

unknown Decision Document — COUNCIL IMPLEMENTING DECISION (EU) 2015/2089

COUNCIL IMPLEMENTING DECISION (EU) 2015/2089

epublic of Slovenia to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1),

Topics: VAT exemption, tax, threshold extension

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Provision text match · European Union · en

Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(1), and in particular the second indent of Article 6(3) thereof,

32014D0840

in force Decision Document — Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(1), and in particular the second indent of Article 6(3) thereof,

Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(1), and in particular the second indent of Article 6(3) thereof,

EC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (1), and in particular the second indent of Article 6(3) thereof, After consulting the Advisory Committee on Own Resources, Whereas: (1) | Under Article 371 of Council Directive 2006/112/EC (2), Belgium may continue

Topics: tax

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