Fiscalidad de la Unión Europea

Documentos citados

• Sexta Directiva 77/388/CEE del Consejo, de 17 de mayo de 1977, en materia de armonización de las legislaciones de los Estados Miembros relativas a los impuestos sobre el volumen de negocios - Sistema común del Impuesto sobre el Valor Añadido: base imponible uniforme
• BATIG Gesellschaft für Beteiligungen mbH v Hauptzollamt Bielefeld.
• The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.
• Council Decision of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission Three statements in the Council minutes relating to this Decision are set out in OJ C 203 of 17 June, page 1. (1999/468/EC)
• Council Regulation (EC) No 807/2003 of 14 April 2003 adapting to Decision 1999/468/EC the provisions relating to committees which assist the Commission in the exercise of its implementing powers laid down in Council instruments adopted in accordance with the consultation procedure (unanimity)



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• 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
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Tratado de la Unión Europea
• Council Directive 2000/65/EC of 17 October 2000 amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax
• Treaty establishing the European Community