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Document 52009AP0075
Common system of value added tax * European Parliament legislative resolution of 24 November 2009 on the draft Council directive amending various provisions of the VAT Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (10893/2009 – C7-0002/2009 – 2007/0238(CNS))
Common system of value added tax * European Parliament legislative resolution of 24 November 2009 on the draft Council directive amending various provisions of the VAT Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (10893/2009 – C7-0002/2009 – 2007/0238(CNS))
Common system of value added tax * European Parliament legislative resolution of 24 November 2009 on the draft Council directive amending various provisions of the VAT Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (10893/2009 – C7-0002/2009 – 2007/0238(CNS))
IO C 285E, 21.10.2010, p. 118–121
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
21.10.2010 |
EN |
Official Journal of the European Union |
CE 285/118 |
Tuesday 24 November 2009
Common system of value added tax *
P7_TA(2009)0075
European Parliament legislative resolution of 24 November 2009 on the draft Council directive amending various provisions of the VAT Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (10893/2009 – C7-0002/2009 – 2007/0238(CNS))
2010/C 285 E/24
(Consultation procedure – renewed consultation)
The European Parliament,
having regard to the Council draft (10893/2009),
having regard to the Commission proposal to the Council (COM(2007)0677),
having regard to its position of 8 July 2008 (1),
having regard to Article 93 of the EC Treaty, pursuant to which the Council again consulted Parliament (C7-0002/2009),
having regard to Rules 55 and 59(3) of its Rules of Procedure,
having regard to the report of the Committee on Economic and Monetary Affairs (A7-0055/2009),
1. |
Approves the Council draft as amended; |
2. |
Calls on the Commission to alter its proposal accordingly, pursuant to Article 250(2) of the EC Treaty; |
3. |
Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
4. |
Calls on the Council to consult Parliament again if it intends to amend the draft substantially or replace it with another text; |
5. |
Instructs its President to forward its position to the Council and the Commission. |
COUNCIL DRAFT |
AMENDMENT |
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Amendment 1 |
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Draft directive – amending act Recital 8 |
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Amendment 2 |
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Draft directive – amending act Recital 9 |
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Amendment 3 |
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Draft directive – amending act Recital 10 |
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Amendment 4 |
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Draft directive – amending act Recital 11 |
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Amendment 5 |
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Draft directive – amending act Article 1 – point 12 Directive 2006/112/EC Article 168 a – paragraph 1 |
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1. In the case of immovable property forming part of the business assets of a taxable person and used both for purposes of the taxable person's business and for his private use or that of his staff, or, more generally, for purposes other than those of his business, VAT on expenditure related to this property shall be deductible in accordance with the principles set out in Articles 167, 168, 169 and 173 only up to the proportion of the property's use for purposes of the taxable person's business . By way of derogation from Article 26, the changes in the proportion of use of immovable property referred to in the first subparagraph shall be taken into account in accordance with the principles provided for in Articles 184 to 192 as applied in the respective Member State . |
1. In the case of immovable property forming part of the business assets of a taxable person and used both for purposes of the taxable person's business and for his private use or that of his staff, or, more generally, for purposes other than those of his business, the initial exercise of the right of deduction arising when the tax becomes chargeable shall be limited to the proportion of the property's effective business use for transactions giving rise to a right of deduction . By way of derogation from Article 26, the changes in the proportion of use of immovable property referred to in the first subparagraph shall be taken into account in accordance with the conditions provided for in Articles 187, 188, 190 and 192 for adjusting the initial exercise of the right of deduction . The changes referred to in the second subparagraph shall be taken into account during the period defined by the Member States under Article 187(1) for immovable property acquired as capital goods. |
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Amendment 6 |
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Draft directive – amending act Article 1 – point 12 Directive 2006/112/EC Article 168 a – paragraph 2 |
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2. Member States may also apply paragraph 1 in relation to VAT on expenditure related to other goods forming part of the business assets as they specify. |
deleted |
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Amendment 7 |
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Draft directive – amending act Article 1 a (new) |
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Article 1a Evaluation The Commission shall evaluate to which extent it would be appropriate to authorise Member States to apply Article 168a(1) of Directive 2006/112/EC, and the general adjustment rules under Articles 184 to 192 thereof, to movable goods that have a durable nature and that form part of the business assets. Any legislative proposal in that respect shall aim to harmonise the applicable rules in order to eliminate, to the greatest extent possible, factors that could distort competition, with a view to ensuring the proper functioning of the internal market. Such a legislative proposal shall be accompanied by an independent impact assessment, taking negative and positive aspects into account. |
(1) Texts adopted, P6_TA(2008)0319.