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Document 52008AP0457
VAT on insurance and financial services * European Parliament legislative resolution of 25 September 2008 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of insurance and financial services (COM(2007)0747 — C6-0473/2007 — 2007/0267(CNS))
VAT on insurance and financial services * European Parliament legislative resolution of 25 September 2008 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of insurance and financial services (COM(2007)0747 — C6-0473/2007 — 2007/0267(CNS))
VAT on insurance and financial services * European Parliament legislative resolution of 25 September 2008 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of insurance and financial services (COM(2007)0747 — C6-0473/2007 — 2007/0267(CNS))
OJ C 8E, 14.1.2010, p. 396–403
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
14.1.2010 |
EN |
Official Journal of the European Union |
CE 8/396 |
Thursday 25 September 2008
VAT on insurance and financial services *
P6_TA(2008)0457
European Parliament legislative resolution of 25 September 2008 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of insurance and financial services (COM(2007)0747 — C6-0473/2007 — 2007/0267(CNS))
2010/C 8 E/49
(Consultation procedure)
The European Parliament,
having regard to the Commission proposal to the Council (COM(2007)0747),
having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament (C6-0473/2007),
having regard to Rule 51 of its Rules of Procedure,
having regard to the report of the Committee on Economic and Monetary Affairs (A6-0344/2008),
1. |
Approves the Commission proposal as amended; |
2. |
Calls on the Commission to alter its proposal accordingly, pursuant to Article 250(2) of the EC Treaty; |
3. |
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 and the Commission. |
TEXT PROPOSED BY THE COMMISSION |
AMENDMENTS |
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Amendment 1 |
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Proposal for a directive — amending act Recital 1 |
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Amendment 2 |
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Proposal for a directive — amending act Recital 2 |
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Amendment 3 |
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Proposal for a directive — amending act Recital 5 |
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Amendment 4 |
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Proposal for a directive — amending act Recital5a (new) |
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Amendment 5 |
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Proposal for a directive — amending act Recital 7 |
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Amendment 6 |
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Proposal for a directive — amending act Recital 8a (new) |
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Amendment 7 |
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Proposal for a directive — amending act Article 1 — point 1 — point a Directive 2006/112/EC Article 135 — paragraph 1 — point a |
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Amendment 8 |
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Proposal for a directive — amending act Article 1 — point 1 — point a Directive 2006/112/EC Article 135 — paragraph 1 — point d |
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Amendment 9 |
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Proposal for a directive — amending act Article 1 — point 1 — point a Directive 2006/112/EC Article 135 — paragraph 1 — point e |
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Amendment 10 |
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Proposal for a directive — amending act Article 1 — point 1 — point a Directive 2006/112/EC Article 135 — paragraph 1 — point g a (new) |
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Amendment 11 |
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Proposal for a directive — amending act Article 1 — point 1 — point b Directive 2006/112/EC Article 135 — paragraph 1a |
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1a. The exemption provided for in points (a) to (e) of paragraph 1 shall apply to the supply of any constituent element of an insurance or financial service, which constitutes a distinct whole and has the specific and essential character of the exempt service. |
1a. The exemption provided for in points (a) to (f) of paragraph 1 shall apply to the supply of any constituent element of an insurance or financial service, which constitutes a distinct whole and has the specific and essential character of the exempt service. |
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Amendment 12 |
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Proposal for a directive — amending act Article 1 — point 2 Directive 2006/112/EC Article 135a — point 1 |
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Amendment 13 |
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Proposal for a directive — amending act Article 1 — point 2 Directive 2006/112/EC Article 135a — point 8 — introductory part |
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Amendment 14 |
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Proposal for a directive — amending act Article 1 — point 2 Directive 2006/112/EC Article 135a — point 8 — point c |
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Amendment 15 |
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Proposal for a directive — amending act Article 1 — point 2 Directive 2006/112/EC Article 135a — point 8 — point c a (new) |
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Amendment 16 |
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Proposal for a directive — amending act Article 1 — point 2 Directive 2006/112/EC Article 135a — point 9 |
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Amendment 17 |
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Proposal for a directive — amending act Article 1 — point 2 Directive 2006/112/EC Article 135a — point 10 |
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Amendment 18 |
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Proposal for a directive — amending act Article 1 — point 2 Directive 2006/112/EC Article 135a — point 11 |
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Amendment 19 |
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Proposal for a directive — amending act Article 1 — point 3 Directive 2006/112/EC Article 137 — paragraph 1 — point a |
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deleted |
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Amendment 20 |
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Proposal for a directive — amending act Article 1 — point 4 Directive 2006/112/EC Article 137a — paragraph 1 |
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1. From 1 January 2012, Member States shall allow taxable persons a right of option for taxation in respect of the services referred to in points (a) to (g) of Article 135(1). |
1. From 1 January 2012, Member States shall allow taxable persons in each individual case a right of option for taxation in respect of one of the services referred to in points (a) to (ga) of Article 135(1) , where that service is provided to another taxable person established in the same Member State or elsewhere in the Community . |
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Amendment 21 |
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Proposal for a directive — amending act Article 1 — point 4 Directive 2006/112/EC Article 137a — paragraph 1a (new) |
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1a. The Commission shall report to the European Parliament and the Council on the operation of the right of option under paragraph 1 by (1). If appropriate, the Commission shall present a legislative proposal concerning detailed rules governing the exercise of that right of option and any other amendments of this Directive in this regard . |
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Amendment 22 |
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Proposal for a directive — amending act Article 1 — point 4 Directive 2006/112/EC Article 137a — paragraph 2 |
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2. The Council shall adopt the measures necessary for the implementation of paragraph 1 pursuant to the procedure provided for in Article 397. So long as the Council has not adopted such measures, Member States may lay down the detailed rules governing exercise of the option under paragraph 1. |
2. The Council shall adopt the measures necessary for the implementation of paragraph 1 pursuant to the procedure provided for in Article 397. So long as the Council has not adopted such measures, Member States may maintain the existing detailed rules governing exercise of the option under paragraph 1. |
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Amendment 23 |
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Proposal for a directive — amending act Article 1 — point 4 Directive 2006/112/EC Article 137b — point 1 |
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Amendment 24 |
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Proposal for a directive — amending act Article 1 — point 4 Directive 2006/112/EC Article 137b — point 3 |
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Amendment 25 |
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Proposal for a directive — amending act Article 1 — point 4 Directive 2006/112/EC Article 137b — point 4 |
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Amendment 26 |
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Proposal for a directive — amending act Article 1 — point 4 Directive 2006/112/EC Article 137b — point 5 |
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Amendment 27 |
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Proposal for a directive — amending act Article 1 — point 4 a (new) Directive 2006/112/EC Article 169 — point c |
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Amendment 28 |
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Proposal for a directive — amending act Article 2 — paragraph 1 — subparagraph 1 |
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1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 31 December 2009 at the latest . They shall forthwith communicate to the Commission the text of those provisions and correlation table between those provisions and Directive. |
1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive while ensuring that end-consumers benefit from the restructuring of the present VAT arrangement . They shall forthwith communicate to the Commission the text of those provisions and correlation table between those provisions and Directive. |
(1) …Three years after the entry into force of Directive …/…/EC.