51995AP0307

A4-0307/95

Proposal for a Council Directive amending Directive 77/388/EEC on the common system of Value Added Tax (taxation of agricultural outputs) (COM(94)0584 - C4-0136/95 - 94/0324(CNS))

The proposal was approved with the amendments adopted on 22 September 1995 ((Minutes of that Sitting, Part II, Item 10.)) and the following amendment:

(Amendment 1)

ARTICLE 2a (new)

>Text following EP vote>

Article 2a

The Commission shall have an external study carried out on the potential impact on employment creation of fiscal instruments, and in particular a reduced VAT rate to be applied to services intended for the final consumer, entailing a high intensity of low-skilled labour employed in sectors with a social, cultural or ecological dimension. Application of such a reduced VAT rate must not lead to significant distortions of competition. The Commission shall submit the findings of the study to the Council and the European Parliament before its report, pursuant to Article 12(4) of the sixth VAT Directive, on the review of the scope of the reduced rates.

Legislative resolution embodying Parliament's opinion on the proposal for a Council Directive amending Directive 77/388/EEC on the common system of Value Added Tax (taxation of agricultural outputs) (COM(94)0584 - C4-0136/95 - 94/0324(CNS))

(Consultation procedure)

The European Parliament,

- having regard to the Commission proposal to the Council, COM(94)0584 - 94/0324(CNS) ((OJ C 389, 31.12.1994, p. 14.)),

- having been consulted by the Council pursuant to Article 99 of the EC Treaty (C4-0136/95),

- having regard to Rule 58 of its Rules of Procedure,

- having regard to the report of the Committee on Economic and Monetary Affairs and Industrial Policy and the opinion of the Committee on Agriculture and Rural Development (A4-0190/95),

- having regard to the second report of the Committee on Economic and Monetary Affairs and Industrial Policy (A4-0307/95),

1. Approves the Commission proposal, subject to Parliament's amendments;

2. Calls on the Council to notify Parliament should it intend to depart from the text approved by Parliament;

3. Asks to be consulted again should the Council intend to make substantial modifications to the Commission proposal;

4. Instructs its President to forward this opinion to the Council and Commission.