This document is an excerpt from the EUR-Lex website
Document 52013AP0051
European Parliament legislative resolution of 7 February 2013 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards a quick reaction mechanism against VAT fraud (COM(2012)0428 — C7-0260/2012 — 2012/0205(CNS))
European Parliament legislative resolution of 7 February 2013 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards a quick reaction mechanism against VAT fraud (COM(2012)0428 — C7-0260/2012 — 2012/0205(CNS))
European Parliament legislative resolution of 7 February 2013 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards a quick reaction mechanism against VAT fraud (COM(2012)0428 — C7-0260/2012 — 2012/0205(CNS))
SL C 24, 22.1.2016, p. 269–276
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
22.1.2016 |
EN |
Official Journal of the European Union |
C 24/269 |
P7_TA(2013)0051
Common system of value added tax and a quick reaction mechanism against VAT fraud *
European Parliament legislative resolution of 7 February 2013 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards a quick reaction mechanism against VAT fraud (COM(2012)0428 — C7-0260/2012 — 2012/0205(CNS))
(Special legislative procedure — consultation)
(2016/C 024/27)
The European Parliament,
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having regard to the Commission proposal to the Council (COM(2012)0428), |
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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 (C7-0260/2012), |
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having regard to Rule 55 of its Rules of Procedure, |
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having regard to the report of the Committee on Economic and Monetary Affairs (A7-0014/2013), |
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 (new)
Text proposed by the Commission |
Amendment |
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Amendment 2
Proposal for a directive
Recital 1
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 7
Text proposed by the Commission |
Amendment |
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Amendment 5
Proposal for a directive
Recital 9 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 6
Proposal for a directive
Recital 9 b (new)
Text proposed by the Commission |
Amendment |
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Amendment 7
Proposal for a directive
Recital 9 c (new)
Text proposed by the Commission |
Amendment |
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Amendment 8
Proposal for a directive
Recital 9 d (new)
Text proposed by the Commission |
Amendment |
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Amendment 9
Proposal for a directive
Recital 10
Text proposed by the Commission |
Amendment |
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Amendment 10
Proposal for a directive
Article 1
Directive 2006/112/EC
Section 1a — Article 395a — paragraph 1 — point a
Text proposed by the Commission |
Amendment |
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Amendment 11
Proposal for a directive
Article 1
Directive 2006/112/EC
Section 1a — Article 395a — paragraph 1 — point b
Text proposed by the Commission |
Amendment |
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Amendment 12
Proposal for a directive
Article 1
Directive 2006/112/EC
Section 1a — Article 395a — paragraph 1 — subparagraph 2
Text proposed by the Commission |
Amendment |
For the purposes of point (a) , the special measure shall be subject to appropriate control measures by the Member States with respect to taxable persons who supply the goods or services to which that measure applies. |
For the purposes of points (a) and (b), any special measure used shall be subject to appropriate control measures by the Member States with respect to taxable persons who supply the goods or services to which that measure applies. |
Amendment 13
Proposal for a directive
Article 1
Directive 2006/112/EC
Section 1a — Article 395a — paragraph 1 — subparagraph 4 a (new)
Text proposed by the Commission |
Amendment |
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The procedure laid down in this paragraph shall be completed within three months. |
Amendment 14
Proposal for a directive
Article 1
Directive 2006/112/EC
Section 1a — Article 395a — paragraph 2 — subparagraph 1
Text proposed by the Commission |
Amendment |
2. A Member State wishing to introduce a measure as provided for in paragraph 1 shall send an application to the Commission. The Member State shall provide it with the information indicating the sector concerned, the type and the features of the fraud, its sudden and massive character and its consequences in terms of considerable and irreparable financial losses. If the Commission considers it does not have all the necessary information, it shall contact the Member State concerned within one month of receipt of the application and specify what additional information is required. |
2. A Member State wishing to introduce a measure as provided for in paragraph 1 shall send an application to the Commission. The Member State shall provide the Commission, the competent committees of the European Parliament and the Court of Auditors with the information indicating the sector concerned, the type and the features of the fraud, its sudden and massive character and its consequences in terms of considerable and irreparable financial losses. If the Commission considers it does not have all the necessary information, it shall contact the Member State concerned within two weeks of receipt of the application and specify what additional information is required. The Commission shall also consult the relevant business sector, where appropriate and where possible. |
Amendment 15
Proposal for a directive
Article 1
Directive 2006/112/EC
Section 1a — Article 395a — paragraph 2 — subparagraph 2
Text proposed by the Commission |
Amendment |
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Once the Commission has all the information it considers necessary for appraisal of the request it shall, within one month, either authorise the special measure or, in case the Commission objects to the requested measure, inform the Member State concerned thereof. |
Once the Commission has all the information it considers necessary for appraisal of the request it shall: |
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Amendment 16
Proposal for a directive
Article 1
Directive 2006/112/EC
Section 1a — Article 395c (new)
Text proposed by the Commission |
Amendment |
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Article 395c |
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Every three years, and for the first time by 1 July 2014, the Commission shall submit to the European Parliament and to the Council a report on the application of the quick reaction mechanism established under this Section. The report shall, inter alia, examine further special measures to be added to the scope of the mechanism and new ways to strengthen cooperation between Member States in the general framework of the mechanism. |
Amendment 17
Proposal for a directive
Article 1 a (new)
Text proposed by the Commission |
Amendment |
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Article 1a |
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By 1 January 2014, the Commission shall present a report on how the regular derogation procedure set out in Article 395 of Directive 2006/112/EC could be accelerated. The aim of the report shall be to identify changes to existing structures and routines that would ensure that the Commission always completes the procedure within five months of receipt of an application from a Member State. The report shall, if appropriate, be accompanied by legislative proposals. |
Amendment 18
Proposal for a directive
Article 2 — paragraph 2
Text proposed by the Commission |
Amendment |
2. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive. |
2. Member States shall communicate to the European Parliament and to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive. |
Amendment 19
Proposal for a directive
Article 3
Text proposed by the Commission |
Amendment |
This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. |
This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall be consolidated with Directive 2006/112/EC by … (1). |
(1) Three months after the date of entry into force of this Directive.