Activites

• 1996/07/09 Final act published in Official Journal
  • Directive 1996/42
  • OJ L 170 09.07.1996, p. 0034
• #1940
• 1996/06/25 Council Meeting
• 1996/06/25 End of procedure in Parliament
• 1996/06/25 Act adopted by Council after consultation of Parliament
• #1906
• 1996/03/11 Council Meeting
• 1995/12/12 Decision by Parliament, 1st reading/single reading
  • T4-0594/1995 summary

    In adopting the report by Mr METTEN (PSE, NL), the European Parliament approved the proposal for a directive with the amendments adopted at the plennary sitting of 22 September 1995 and with an additional amendment: - The Commission shall commission an external study on the potential impact on employment creation of fiscal instruments and, in particular, a reduced VAT rate to be applied to services and entailing a high intensity of low-skilled labour in sectors with social, cultural or environmentally-friendly character; - this study shall be submitted to the EP and the Council before the Commission hands over its report on the possible review of the scope of the reduced rates, as laid down in the 6th VAT directive. �

• 1995/11/28 Vote in committee, 1st reading/single reading
  • A4-0307/1995
• 1995/11/13 Vote in committee, 1st reading/single reading
• 1995/09/22 Decision by Parliament, 1st reading/single reading
  • T4-0431/1995 summary

    In adopting the report by Mr Alman METTEN (PSE), Parliament proposed including in Annex H of the 6th VAT Directive (products subjected to reduced rates of VAT) the provision of services entailing a high intensity of low-skilled labour, as a first fiscal step towards the promotion of employment, the more sparing use of raw materials and the prevention of the black market in jobs. Similarly, Parliament proposed including on this list those products bearing the European environment-friendly label which are not subjected to significant cross-border competition. �

• 1995/09/20 Debate in Parliament
  • Debate in Parliament summary

    Commissioner MONTI stated that he was opposed to Amendments Nos 7 and 8, which sought to extend Annex H to the Sixth VAT Directive on reduced rates to include other goods and services, such as repair services and localised services, that were not exposed to a substantial degree of cross-border competition. He was also opposed to the amendments aimed at including in Annex H labour-intensive services or environment-friendly and energy-saving goods and services. In this respect, he felt that the VAT reduction was not sufficient to promote employment in Europe; nor was the positive effect on the environment an automatic result. From a general perspective, Mr MONTI raised the problem of the impact of the extension of the reduced VAT rate on the definitive arrangements for indirect taxation, and he concluded that, if it were extended, changes to all aspects of the definitive arrangements would have to be considered. As a result, in this transitional phase, the Commission could not take over the amendments tabled. The Commission would support the programme during the vote in the Council.

• 1995/07/19 Vote in committee, 1st reading/single reading
  • A4-0190/1995
• #1863
• 1995/07/10 Council Meeting
  • 1863 summary

    In January 1995 the Commission had submitted a report on the application of provisional VAT arrangements since 1993 in which it had concluded that they were operating satisfactorily and that no changes needed to be made at this juncture except in the particular case of taxation of agricultural outputs. For the latter, the Commission proposed a Directive to allow all Member States henceforth the option - until the definitive VAT arrangements were introduced - of applying a reduced rate to supplies of live plants and other floricultural products and to supplies of wood. The discussion on this proposal failed to yield a conclusion at this stage. The Council accordingly requested the Presidency and the Commission to pursue their contacts with Member States in order to find, if possible, a basis for a unanimous decision.

• #1856
• 1995/06/19 Council Meeting
  • 1856
• 1995/04/25 Committee referral announced in Parliament, 1st reading/single reading
• 1994/12/13 Legislative proposal published
  • COM(1994)0584 summary

    The proposal for a directive seeks to allow the Council to give a ruling on the taxation which will apply to agricultural products from 1.1.1995, as required by Community VAT legislation. The aim is to consolidate fiscal equality in the internal market by eliminating distortions of competition which have arisen as a result of structural imbalances in the level of VAT rates currently applied by Member States to supplies of agricultural products. To this end the directive proposes extending to all Member States, on a temporary basis, the option of applying a reduced rate to supplies of agricultural outputs of the floricultural and horticultural sectors (including bulbs, roots and the like, cut flowers and ornamental foliage), and wood for use as firewood. �

• #1812
• 1994/12/05 Council Meeting
  • 1812

Documents

• Debate in Council: 1812
• Legislative proposal published: COM(1994)0584
• Debate in Council: 1856
• Debate in Council: 1863
• Committee report tabled for plenary, 1st reading/single reading: A4-0190/1995
• Debate in Parliament: Debate in Parliament
• Decision by Parliament, 1st reading/single reading: T4-0431/1995
• Committee report tabled for plenary, 1st reading/single reading: A4-0307/1995
• Decision by Parliament, 1st reading/single reading: T4-0594/1995
• : Directive 1996/42
• : OJ L 170 09.07.1996, p. 0034

History

(these mark the time of scraping, not the official date of the change)