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Document 52018AP0367

European Parliament legislative resolution of 3 October 2018 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud (COM(2018)0298 – C8-0265/2018 – 2018/0150(CNS))

OJ C 11, 13.1.2020, p. 92–92 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

13.1.2020   

EN

Official Journal of the European Union

C 11/92


P8_TA(2018)0367

VAT: period of application of the reverse charge mechanism and of the Quick Reaction Mechanism *

European Parliament legislative resolution of 3 October 2018 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud (COM(2018)0298 – C8-0265/2018 – 2018/0150(CNS))

(Special legislative procedure – consultation)

(2020/C 011/21)

The European Parliament,

having regard to the Commission proposal to the Council (COM(2018)0298),

having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0265/2018),

having regard to Rule 78c of its Rules of Procedure,

having regard to the report of the Committee on Economic and Monetary Affairs (A8-0283/2018),

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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