1.6.2021 |
EN |
Official Journal of the European Union |
C 208/31 |
P9_TA(2019)0052
Distance sales of goods and certain domestic supplies of goods *
European Parliament legislative resolution of 14 November 2019 on the proposal for a Council directive amending Council Directive 2006/112/EC of 28 November 2006 as regards provisions relating to distance sales of goods and certain domestic supplies of goods (COM(2018)0819 — C8-0017/2019 — 2018/0415(CNS))
(Special legislative procedure — consultation)
(2021/C 208/07)
The European Parliament,
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having regard to the Commission proposal to the Council (COM(2018)0819), |
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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 (C8-0017/2019), |
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having regard to Rule 82 of its Rules of Procedure, |
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having regard to the report of the Committee on Economic and Monetary Affairs (A9-0019/2019), |
1. |
Approves the Commission proposal as amended; |
2. |
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; |
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 substantially amend the Commission proposal; |
5. |
Instructs its President to forward its position to the Council, the Commission and the national parliaments. |
Amendment 1
Proposal for a directive
Recital 1
Text proposed by the Commission |
Amendment |
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Amendment 2
Proposal for a directive
Recital 2
Text proposed by the Commission |
Amendment |
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Amendment 3
Proposal for a directive
Article 1 — paragraph 1 — point 1 a (new)
Directive 2006/112/EC
Article 66 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 4
Proposal for a directive
Article 1 — paragraph 1 — point 4 a (new)
Directive 2006/112/EC
Article 272 — paragraph 1 — subparagraph 1– point b
Present text |
Amendment |
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Amendment 5
Proposal for a directive
Article 1 — paragraph 1 — point 7 — point a
Directive 2006/112/EC
Article 369a — paragraph 1 — point 3 — point c
Text proposed by the Commission |
Amendment |
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Amendment 6
Proposal for a directive
Article 1 — paragraph 1 — point 7 — point b
Directive 2006/112/EC
Article 369a — paragraph 2 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 7
Proposal for a directive
Article 1 — paragraph 1 — point 11
Directive 2006/112/EC
Article 369 g — paragraph 1 — point a
Text proposed by the Commission |
Amendment |
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Amendment 8
Proposal for a directive
Article 1 — paragraph 1 — point 11 a (new)
Directive 2006/112/EC
Article 369 g — paragraph 2 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 9
Proposal for a directive
Article 1 — paragraph 1 — point 12
Directive 2006/112/EC
Article 369zb — paragraph 2
Text proposed by the Commission |
Amendment |
‘2. Member States shall require that the VAT referred to in paragraph 1 is payable monthly. The deadline for payment is that applicable to the payment of the import duty in similar situations .’. |
‘2. Member States shall require that the VAT referred to in paragraph 1 is payable monthly by the deadline for payment applicable to the payment of the import duty.’. |
(3) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
(4) Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (OJ L 348, 29.12.2017, p. 7).
(3) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
(4) Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (OJ L 348, 29.12.2017, p. 7).