23.12.2020 |
EN |
Official Journal of the European Union |
C 449/295 |
P8_TA(2019)0074
VAT: Definitive system for the taxation of trade between Member States *
European Parliament legislative resolution of 12 February 2019 on the proposal for a Council directive amending Directive 2006/112/EC as regards the introduction of the detailed technical measures for the operation of the definitive VAT system for the taxation of trade between Member States (COM(2018)0329 — C8-0317/2018 — 2018/0164(CNS))
(Special legislative procedure — consultation)
(2020/C 449/38)
The European Parliament,
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having regard to the Commission proposal to the Council (COM(2018)0329), |
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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 (C8-0317/2018), |
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having regard to Rule 78c of its Rules of Procedure, |
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having regard to the report of the Committee on Economic and Monetary Affairs (A8-0028/2019), |
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 1 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 3
Proposal for a directive
Recital 2
Text proposed by the Commission |
Amendment |
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Amendment 4
Proposal for a directive
Recital 3
Text proposed by the Commission |
Amendment |
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Amendment 5
Proposal for a directive
Recital 4 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 6
Proposal for a directive
Recital 5 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 7
Proposal for a directive
Recital 13
Text proposed by the Commission |
Amendment |
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Amendment 8
Proposal for a directive
Recital 14 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 9
Proposal for a directive
Recital 14 b (new)
Text proposed by the Commission |
Amendment |
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Amendment 10
Proposal for a directive
Recital 15
Text proposed by the Commission |
Amendment |
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Amendment 11
Proposal for a directive
Recital 23
Text proposed by the Commission |
Amendment |
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Amendment 12
Proposal for a directive
Recital 25 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 13
Proposal for a directive
Recital 26 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 14
Proposal for a directive
Recital 26 b (new)
Text proposed by the Commission |
Amendment |
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Amendment 15
Proposal for a directive
Recital 26 c (new)
Text proposed by the Commission |
Amendment |
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Amendment 16
Proposal for a directive
Recital 28
Text proposed by the Commission |
Amendment |
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Amendment 17
Proposal for a directive
Recital 30 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 18
Proposal for a directive
Article 1 — paragraph 1 — point 4 a (new)
Directive 2006/112/EC
Article 8
Present text |
Amendment |
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‘Article 8 |
‘Article 8 |
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If the Commission considers that the provisions laid down in Articles 6 and 7 are no longer justified, particularly in terms of fair competition or own resources, it shall present appropriate proposals to the Council.’ |
If the Commission considers that the provisions laid down in Articles 6 and 7 are no longer justified, particularly in terms of fair competition or own resources, it shall present appropriate proposals to the European Parliament and to the Council.’ |
Amendment 19
Proposal for a directive
Article 1 — paragraph 1 — point 7
Directive 2006/112/EC
Article 13a — paragraph 1 — subparagraph 3
Text proposed by the Commission |
Amendment |
Where the applicant is a taxable person who has been granted the status of an authorised economic operator for customs purposes, the criteria in paragraph 2 shall be deemed to have been met. |
Where the applicant is a taxable person who has been granted the status of an authorised economic operator for customs purposes, the criteria in paragraph 2 shall be deemed to have been met for the purpose of this Directive . |
Amendment 20
Proposal for a directive
Article 1 — paragraph 1 — point 7
Directive 2006/112/EC
Article 13a — paragraph 2 — point a a (new)
Text proposed by the Commission |
Amendment |
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Amendment 21
Proposal for a directive
Article 1 — paragraph 1 — point 7
Directive 2006/112/EC
Article 13a — paragraph 2 — point c
Text proposed by the Commission |
Amendment |
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Amendment 22
Proposal for a directive
Article 1 — paragraph 1 — point 7
Directive 2006/112/EC
Article 13a — paragraph 2 a (new)
Text proposed by the Commission |
Amendment |
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2 a. In order to ensure a harmonised interpretation in the granting of the certified taxable person status, the Commission shall adopt by means of an implementing act further guidance for Member States regarding the evaluation of those criteria, which shall be valid across the Union. The first implementing act shall be adopted no later than one month after the entry into force of this Directive. |
Amendment 23
Proposal for a directive
Article 1 — paragraph 1 — point 7
Directive 2006/112/EC
Article 13a — paragraph 3 a (new)
Text proposed by the Commission |
Amendment |
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3 a. To encourage applications for the certified taxable person status, the Commission shall introduce a tailored procedure for Small and Medium Enterprises. |
Amendment 24
Proposal for a directive
Article 1 — paragraph 1 — point 7
Directive 2006/112/EC
Article 13a — paragraph 4 — subparagraph 1
Text proposed by the Commission |
Amendment |
A taxable person who applies for the status of a certified taxable person shall supply all the information required by the tax authorities in order to enable them to take a decision. |
A taxable person who applies for the status of a certified taxable person shall supply all relevant information required by the tax authorities in order to enable them to take a decision. Tax authorities shall process the application without delay and should be subject to harmonised criteria across Member States regarding the supply of information. |
Amendment 25
Proposal for a directive
Article 1 — paragraph 1 — point 7
Directive 2006/112/EC
Article 13a — paragraph 4 a (new)
Text proposed by the Commission |
Amendment |
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4 a. Where the status of certified taxable person is granted, that information shall be made available via the VAT Information Exchange System. Changes to that status shall be updated in the system without delay. |
Amendment 26
Proposal for a directive
Article 1 — paragraph 1 — point 7
Directive 2006/112/EC
Article 13a — paragraph 5
Text proposed by the Commission |
Amendment |
5. Where the application is refused, the grounds for refusal shall be notified by the tax authorities to the applicant together with the decision. Member States shall ensure that the applicant is granted a right of appeal against any decision to refuse an application. |
5. Where the application is refused, the grounds for refusal shall be notified without delay by the tax authorities to the applicant together with the decision which clearly states the grounds for refusal . Member States shall ensure that the applicant is granted a right of appeal within a reasonable timeframe against any decision to refuse an application. |
Amendment 27
Proposal for a directive
Article 1 — paragraph 1 — point 7
Directive 2006/112/EC
Article 13a — paragraph 5 a (new)
Text proposed by the Commission |
Amendment |
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5 a. Where the application is refused, the decision as well as the grounds for refusal shall be notified to tax authorities of other Member States. |
Amendment 28
Proposal for a directive
Article 1 — paragraph 1 — point 7
Directive 2006/112/EC
Article 13a — paragraph 6
Text proposed by the Commission |
Amendment |
6. The taxable person who has been granted the status of certified taxable person shall inform the tax authorities without delay of any factor arising after the decision was taken, which may affect or influence the continuation of that status. The tax status shall be withdrawn by the tax authorities where the criteria set out in paragraph 2 are no longer met. |
6. The taxable person who has been granted the status of certified taxable person shall inform the tax authorities within one month of any factor arising after the decision was taken, which may affect or influence the continuation of that status. The tax status shall be withdrawn by the tax authorities where the criteria set out in paragraph 2 are no longer met. Tax authorities of Member States having granted the status of certified taxable person shall review that decision, at least every two years, to ensure that the conditions are still met. If the taxable person has not informed the tax authorities of any factor possibly affecting the certified taxable person status as laid out in the implementing act or has purposefully concealed it, it shall be subject to proportionate, efficient and dissuasive sanctions, including the loss of the certified taxable person status. |
Amendment 29
Proposal for a directive
Article 1 — paragraph 1 — point 7
Directive 2006/112/EC
Article 13a — paragraph 6 a (new)
Text proposed by the Commission |
Amendment |
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6 a. A taxable person who has been refused the status of a certified taxable person, or who on his or her own initiative has informed the tax authority that he or she no longer meets the criteria set out in paragraph 2, may, no earlier than six months from the date of the refusal of that status or its withdrawal, reapply for certified taxable person status provided that all relevant criteria are met. |
Amendment 30
Proposal for a directive
Article 1 — paragraph 1 — point 7
Directive 2006/112/EC
Article 13a — paragraph 6 b (new)
Text proposed by the Commission |
Amendment |
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6 b. To ensure uniform standards for monitoring of continued eligibility for the status of certified taxable person and the withdrawal of the tax status within and across Member States, the Commission shall adopt relevant guidelines. |
Amendment 31
Proposal for a directive
Article 1 — paragraph 1 — point 7
Directive 2006/112/EC
Article 13a — paragraph 6 c (new)
Text proposed by the Commission |
Amendment |
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6 c. Where the applicant has been denied the status of an authorised economic operator in accordance with the Union Customs Code during the last three years, the applicant shall not be granted the status of a certified taxable person. |
Amendment 32
Proposal for a directive
Article 1 — paragraph 1 — point 7
Directive 2006/112/EC
Article 13a — paragraph 7
Text proposed by the Commission |
Amendment |
7. The status of a certified taxable person in one Member State shall be recognised by the tax authorities of all the Member States.; |
7. The status of a certified taxable person in one Member State shall be recognised by the tax authorities of all the Member States. National mechanisms will continue to apply for internal VAT tax disputes between the tax payer concerned and the national tax authority ; |
Amendment 33
Proposal for a directive
Article 1 — paragraph 1 — point 56 a (new)
Directive 2006/112/EC
Article 145 — paragraph 1
Present text |
Amendment |
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‘1. The Commission shall, where appropriate, as soon as possible, present to the Council proposals designed to delimit the scope of the exemptions provided for in Articles 143 and 144 and to lay down the detailed rules for their implementation.’ |
‘1. The Commission shall, where appropriate, as soon as possible, present to the European Parliament and to the Council proposals designed to delimit the scope of the exemptions provided for in Articles 143 and 144 and to lay down the detailed rules for their implementation.’ |
Amendment 34
Proposal for a directive
Article 1 — paragraph 1 — point 59 a (new)
Directive 2006/112/EC
Article 150 — paragraph 1
Present text |
Amendment |
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‘1. The Commission shall, where appropriate, as soon as possible, present to the Council proposals designed to delimit the scope of the exemptions provided for in Article 148 and to lay down the detailed rules for their implementation.’ |
‘1. The Commission shall, where appropriate, as soon as possible, present to the European Parliament and to the Council proposals designed to delimit the scope of the exemptions provided for in Article 148 and to lay down the detailed rules for their implementation.’ |
Amendment 35
Proposal for a directive
Article 1 — paragraph 1 — point 68 a (new)
Directive 2006/112/EC
Article 166
Present text |
Amendment |
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Article 166 |
Article 166 |
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‘The Commission shall, where appropriate, as soon as possible, present to the Council proposals concerning common arrangements for applying VAT to the transactions referred to in Sections 1 and 2.’ |
‘The Commission shall, where appropriate, as soon as possible, present to the European Parliament and to the Council proposals concerning common arrangements for applying VAT to the transactions referred to in Sections 1 and 2.’ |
Amendment 36
Proposal for a directive
Article 1 — paragraph 1 — point 123 a (new)
Directive 2006/112/EC
Article 293 — paragraph 1 — introductory part
Present text |
Amendment |
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‘Every four years starting from the adoption of this Directive, the Commission shall present to the Council, on the basis of information obtained from the Member States, a report on the application of this Chapter, together, where appropriate and taking into account the need to ensure the long-term convergence of national regulations, with proposals on the following subjects:’ |
‘Every four years starting from the adoption of this Directive, the Commission shall present to the European Parliament and to the Council, on the basis of information obtained from the Member States, a report on the application of this Chapter, together, where appropriate and taking into account the need to ensure the long-term convergence of national regulations, with proposals on the following subjects:’ |
Amendment 37
Proposal for a directive
Article 1 — paragraph 1 — point 166 a (new)
Directive 2006/112/EC
Article 395 — paragraph 3
Present text |
Amendment |
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‘3. Within three months of giving the notification referred to in the second subparagraph of paragraph 2, the Commission shall present to the Council either an appropriate proposal or, should it object to the derogation requested, a communication setting out its objections.’ |
‘3. Within three months of giving the notification referred to in the second subparagraph of paragraph 2, the Commission shall present to the European Parliament and to the Council either an appropriate proposal or, should it object to the derogation requested, a communication setting out its objections.’ |
Amendment 38
Proposal for a directive
Article 1 — paragraph 1 — point 166 b (new)
Directive 2006/112/EC
Article 396 — paragraph 3
Present text |
Amendment |
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‘3. Within three months of giving the notification referred to in the second subparagraph of paragraph 2, the Commission shall present to the Council either an appropriate proposal or, should it object to the derogation requested, a communication setting out its objections.’ |
‘3. Within three months of giving the notification referred to in the second subparagraph of paragraph 2, the Commission shall present to the European Parliament and to the Council either an appropriate proposal or, should it object to the derogation requested, a communication setting out its objections.’ |
Amendment 39
Proposal for a directive
Article 1 — paragraph 1 — point 169 a (new)
Directive 2006/112/EC
Article 404 a (new)
Text proposed by the Commission |
Amendment |
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‘Article 404a Within four years of the adoption of Council Directive (EU) …/… (*1) (+) , the Commission shall present to the European Parliament and to the Council, on the basis of information obtained from the Member States, a report on the implementation and application of the new provisions of this Directive, where appropriate [and taking into account the need to ensure the long-term convergence of national regulations], with proposals.’ |
Amendment 40
Proposal for a directive
Article 1 — paragraph 1 — point 169 b (new)
Directive 2006/112/EC
Article 404 b (new)
Text proposed by the Commission |
Amendment |
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‘Article 404b Within two years of the adoption of Council Directive (EU) …/… (*2) (+) , the Commission shall present to the European Parliament and to the Council a report on the effectiveness of the exchange of the relevant information between Member States Tax Administrations, given the importance of the mutual trust for the definitive VAT regime to succeed.’ |
Amendment 41
Proposal for a directive
Article 1 — paragraph 1 — point 173 a (new)
Directive 2006/112/EC
Article 411 a (new)
Text proposed by the Commission |
Amendment |
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‘Article 411a By 1 June 2020, the Commission, in cooperation with the Member States, shall establish a comprehensive, multilingual and publicly accessible Union VAT Web Information Portal on which businesses and consumers can quickly and effectively obtain accurate information on VAT rates — including which goods or services benefit from reduced rates or exemptions — and all relevant information on the implementation of the definitive VAT system in the different Member States. In complement to the Portal, an automated notification mechanism shall be set up. That mechanism shall ensure automatic notifications to tax payers on changes and updates to the VAT rates of Member States. Such automatic notifications shall be activated before the change becomes applicable and at the latest five days after the decision has been taken.’ |
Amendment 42
Proposal for a directive
Article 1 a (new)
Regulation (EU) No 904/2010
Article 34 and Article 49 a (new)
Present text |
Amendment |
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Article 1a |
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Amendment to Regulation (EU) No 904/2010 |
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Regulation (EU) No 904/2010 is amended as follows: |
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Article 34 |
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1. Member States shall participate in the Eurofisc working fields of their choice and may also decide to terminate their participation therein. |
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2. Member States having chosen to take part in a Eurofisc working field shall actively participate in the multilateral exchange of targeted information between all participating Member States. |
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3. Information exchanged shall be confidential, as provided for in Article 55 . |
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(1) First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ 71, 14.4.1967, p. 1301).
(2) Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax (OJ 71, 14.4.1967, p. 1303).
(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).
(1) First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ 71, 14.4.1967, p. 1301).
(2) Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax (OJ 71, 14.4.1967, p. 1303).
(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).
(1) European Parliament resolution of 13 October 2011 on the future of VAT (P7_TA(2011)0436) http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P7-TA-2011-0436
(2) European Economic and Social Committee Opinion of 14 July 2011 on the ‘Green Paper on the future of VAT — Towards a simpler, more robust and efficient VAT system’ http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:52011AE1168
(3) Council conclusions on the future of VAT — 3167th Economic and Financial affairs Council meeting, Brussels, 15 May 2012 (see in particular point B 4) http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/en/ecofin/130257.pdf
(1) European Parliament resolution of 13 October 2011 on the future of VAT (P7_TA(2011)0436) http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P7-TA-2011-0436
(2) European Economic and Social Committee Opinion of 14 July 2011 on the ‘Green Paper on the future of VAT — Towards a simpler, more robust and efficient VAT system’ http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:52011AE1168
(3) Council conclusions on the future of VAT — 3167th Economic and Financial affairs Council meeting, Brussels, 15 May 2012 (see in particular point B 4) http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/en/ecofin/130257.pdf
(3a) Proposal for a Council Directive amending Directive 2006/112/EC as regards rates of value added tax, COM(2018)0020, 2018/0005(CNS).
(1) Action Plan on VAT — Towards a single EU VAT area — Time to decide (COM(2016)0148 of 7.4.2016.
(2) See: http://www.consilium.europa.eu/en/press/press-releases/2016/05/25-conclusions-vat-action-plan/
(1) Action Plan on VAT — Towards a single EU VAT area — Time to decide (COM(2016)0148 of 7.4.2016.
(2) See: http://www.consilium.europa.eu/en/press/press-releases/2016/05/25-conclusions-vat-action-plan/