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Document 52020AP0004
European Parliament legislative resolution of 15 January 2020 on the draft Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises (13952/2019 — C9-0166/2019 — 2018/0006(CNS))
European Parliament legislative resolution of 15 January 2020 on the draft Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises (13952/2019 — C9-0166/2019 — 2018/0006(CNS))
European Parliament legislative resolution of 15 January 2020 on the draft Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises (13952/2019 — C9-0166/2019 — 2018/0006(CNS))
IO C 270, 7.7.2021, p. 121–121
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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7.7.2021 |
EN |
Official Journal of the European Union |
C 270/121 |
P9_TA(2020)0004
Common system of value added tax as regards the special scheme for small enterprises *
European Parliament legislative resolution of 15 January 2020 on the draft Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises (13952/2019 — C9-0166/2019 — 2018/0006(CNS))
(Special legislative procedure — renewed consultation)
(2021/C 270/17)
The European Parliament,
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having regard to the Council draft (13952/2019), |
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having regard to the Commission proposal to the Council (COM(2018)0021), |
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having regard to its position of 11 September 2018 (1), |
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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 again (C9-0166/2019), |
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having regard to Rules 82 and 84 of its Rules of Procedure, |
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having regard to the report of the Committee on Economic and Monetary Affairs (A9-0055/2019), |
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Approves the Council draft; |
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Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
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Asks the Council to consult Parliament again if it intends to substantially amend the text approved by Parliament; |
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Instructs its President to forward its position to the Council, the Commission and the national parliaments. |