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Document 52010AP0417
Common system of value added tax and duration of obligation to respect a minimum standard rate * European Parliament legislative resolution of 23 November 2010 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate (COM(2010)0331 – C7-0173/2010 – 2010/0179(CNS))
Common system of value added tax and duration of obligation to respect a minimum standard rate * European Parliament legislative resolution of 23 November 2010 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate (COM(2010)0331 – C7-0173/2010 – 2010/0179(CNS))
Common system of value added tax and duration of obligation to respect a minimum standard rate * European Parliament legislative resolution of 23 November 2010 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate (COM(2010)0331 – C7-0173/2010 – 2010/0179(CNS))
OJ C 99E, 3.4.2012, p. 152–153
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
3.4.2012 |
EN |
Official Journal of the European Union |
CE 99/152 |
Tuesday 23 November 2010
Common system of value added tax and duration of obligation to respect a minimum standard rate *
P7_TA(2010)0417
European Parliament legislative resolution of 23 November 2010 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate (COM(2010)0331 – C7-0173/2010 – 2010/0179(CNS))
2012/C 99 E/40
(Special legislative procedure – consultation)
The European Parliament,
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having regard to the Commission proposal to the Council (COM(2010)0331), |
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having regard to Article 113 of the Treaty on the Functioning of the European Union pursuant to which the Council consulted Parliament (C7-0173/2010), |
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having regard to Rule 55 of its Rules of Procedure, |
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having regard to the report of the Committee on Economic and Monetary Affairs (A7-0325/2010), |
1. |
Approves the Commission proposal as amended; |
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Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union; |
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Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
4. |
Asks the Council to consult Parliament again if it intends to amend the Commission proposal substantially; |
5. |
Instructs its President to forward its position to the Council, the Commission and the national parliaments. |
TEXT PROPOSED BY THE COMMISSION |
AMENDMENT |
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Amendment 1 |
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Proposal for a directive – amending act Recital 4 |
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Amendment 2 |
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Proposal for a directive – amending act Recital 5 |
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Amendment 3 |
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Proposal for a directive – amending act Recital 6 |
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Amendment 4 |
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Proposal for a directive – amending act Article 1 a (new) |
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Article 1a Review 1. By 31 December 2013, the Commission shall submit legislative proposals to replace the current transitional minimum VAT rate level with a definitive system. 2. For the purpose of implementing paragraph 1, the Commission shall hold extensive consultations with all stakeholders, public and private, on the new VAT strategy. Those consultations shall at least address VAT rates, including reduced VAT rates, as well as the desirability of setting a maximum VAT rate, the scope of VAT, the derogations from the system, the alternative options for the structure and functioning of VAT, including the place of taxation for intra-Union supplies. The Commission shall report to the European Parliament and the Council on the outcome of those consultations. |