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Document 52021AP0329

European Parliament legislative resolution of 7 July 2021 on the proposal for a Council directive amending Directive 2006/112/EC as regards conferral of implementing powers to the Commission to determine the meaning of the terms used in certain provisions of that Directive (COM(2020)0749 — C9-0002/2021 — 2020/0331(CNS))

OJ C 99, 1.3.2022, p. 245–245 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

1.3.2022   

EN

Official Journal of the European Union

C 99/245

P9_TA(2021)0329

Common system of value added tax: conferral of implementing powers to the Commission to determine the meaning of the terms used in certain provisions *

European Parliament legislative resolution of 7 July 2021 on the proposal for a Council directive amending Directive 2006/112/EC as regards conferral of implementing powers to the Commission to determine the meaning of the terms used in certain provisions of that Directive (COM(2020)0749 — C9-0002/2021 — 2020/0331(CNS))

(Special legislative procedure — consultation)

(2022/C 99/36)

The European Parliament,

—

having regard to the Commission proposal to the Council (COM(2020)0749),

—

having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C9-0002/2021),

—

having regard to the reasoned opinion submitted, within the framework of Protocol No 2 on the application of the principles of subsidiarity and proportionality, by the Swedish Parliament, asserting that the draft legislative act does not comply with the principle of subsidiarity,

—

having regard to Rule 82 of its Rules of Procedure,

—

having regard to the report of the Committee on Economic and Monetary Affairs (A9-0201/2021),

1.

 Approves the Commission proposal;

2.

 Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

3.

 Asks the Council to consult Parliament again if it intends to substantially amend the text approved by Parliament;

4.

 Instructs its President to forward its position to the Council, the Commission and the national parliaments.
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