Activites

• 1999/06/26 Final act published in Official Journal
  • Directive 1999/59
  • OJ L 162 26.06.1999, p. 0063
• #2191
• 1999/06/17 Council Meeting
• 1999/06/17 End of procedure in Parliament
• 1999/06/17 Act adopted by Council after consultation of Parliament
• 1999/05/06 Decision by Parliament, 1st reading/single reading
  • T4-0424/1999 summary

    Under consultation procedure, the European Parliament adopted the second report by Patrick Cox (ELDR,EI), which approves the Commission proposal for a Council directive amending directive 77/388/EEC as regards the value added tax arrangements applicable to telecommunications services, subject to amendments, notably in the following areas: - providing that telecommunications service within the meaning of the proposed directive will include provision of access to global information networks; - given that the necessary conditions for the changeover to the definitive arrangements will not be fulfilled in the short term, proposing a derogation to the proposed directive with regard to taxation, under which the provision of services to taxable persons by a service provider established abroad are taxed wherever the customer is established; - providing that Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with the proposed directive by 01/01/2000 (rather then 01/01/1999).�

• 1999/05/03 Vote in committee, 1st reading/single reading
  • A4-0266/1999
• 1998/01/15 Decision by Parliament, 1st reading/single reading
  • COM(1997)0004 summary

    OBJECTIVE: to amend the VAT rules applicable to telecommunications services in order to prevent distortions of competition resulting from the current legislation (Directive 77/388/EEC). SUBSTANCE: The Commission proposes a new regime for the taxation of telecommunications services with a view to providing the same conditions and fiscal framework for all telecommunications providers having activities within the Community independent of the place of establishment of those operators (within or outside the Community). The proposal for a directive establishes specific rules for determining the place of taxation for the supply of telecommunications services: the criterion of the place of establishment of the service provider is replaced by that of the acquirer of the service for telecommunication services other than those supplied by Community operators to their Community customers. Consequently services supplied by Community service providers to customers established outside the Community are no longer subject to the tax. On the other hand, by providing that the place of taxation for telecommunications services supplied by a service provider established outside the Community to customers established within the Community is the place of establishment of the customer, all consumption within the Community is brought within the scope of the tax. The rules on the place of taxation for telecommunications services supplied by Community operators to Community customers remain unchanged. The new approach requires in principle a third-country operator to be identified for VAT purposes in the Member State of his customer: the non-Community operator is deemed to be established within the Community once he is identified for VAT purposes in one Member State. Provision is also made for charges for supply of services related to routing and terminating telephone calls by the various telecommunications companies to be exempt from VAT. It should be noted that the definition of telecommunications services reproduces the definition used in the Melbourne Convention: it includes the provision of networks and infrastructures such as cables or satellites used for the purposes of telecommunication, of access to Internet and of electronic courier networks. �

• 1998/01/14 Debate in Parliament
  • Debate in Parliament
• 1997/11/26 Vote in committee, 1st reading/single reading
  • A4-0376/1997
• 1997/03/14 Committee referral announced in Parliament, 1st reading/single reading

Documents

• Committee report tabled for plenary, 1st reading/single reading: A4-0376/1997
• Debate in Parliament: Debate in Parliament
• Decision by Parliament, 1st reading/single reading: COM(1997)0004
• Committee report tabled for plenary, 1st reading/single reading: A4-0266/1999
• Decision by Parliament, 1st reading/single reading: T4-0424/1999
• : Directive 1999/59
• : OJ L 162 26.06.1999, p. 0063

History

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