Procedure completed
Role | Committee | Rapporteur | Shadows |
---|---|---|---|
Opinion | AGRI | ||
Lead | CONT | GARRIGA POLLEDO Salvador (PPE-DE) | |
Lead | CONT | BARDONG Otto (PPE) | |
Opinion | ECON | ||
Opinion | JURI | WALLIS Diana (ELDR) |
Legal Basis EC Treaty (after Amsterdam) EC 095
Activites
- 2001/06/28 Final act published in Official Journal
- #2358
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2001/06/15
Council Meeting
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2001/06/15
End of procedure in Parliament
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2001/06/15
Act adopted by Council after consultation of Parliament
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2001/05/16
Decision by Parliament, 1st reading/single reading
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T5-0256/2001
summary
The European Parliament approved the resolution drafted by Mr Salvador GARRIGA POLLEDO (EPP/ED, E). It maintained its position at first reading relating to a change in the legal base with regard to taking action to the recovery of funds. The Parliament disputes the appropriateness of the new legal basis proposed by the Council. The Parliament insists that Article 95 of the EC Treaty is the appropriate legal basis. Therefore it calls on the Commission to forward its common position to it.�
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T5-0256/2001
summary
- 2001/04/25 Committee report tabled for plenary, reconsultation
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2001/04/25
Vote in committee, 1st reading/single reading
- #2326
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2001/01/19
Council Meeting
- 2001/01/17 Amended legislative proposal for reconsultation published
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2001/01/17
Formal reconsultation of Parliament
- #X012
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2000/06/30
Council Meeting
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1999/05/07
Modified legislative proposal published
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COM(1999)0183
summary
The Commission's amended proposal takes up the European Parliament's amendments that seek to assert the importance of the Community arrangements for the recovery of claims and boost their effectiveness: - assertion in the recitals that the Member States must cooperate fully in the fight against tax evasion and avoidance so as to safeguard better the competitiveness and fiscal neutrality of the internal market; - clarification of Article 8 of Directive 76/308/EEC with regard to the appeals procedure to be followed when the debtor contests the amount of the claim or the nature of the instrument permitting its enforcement; - assertion in the recitals and in Article 10 of Directive 76/308/EEC that the claims be recovered must be treated in an identical manner to similar claims arising in the Member State in which the requested authority is situated; - replacement in Article 18 of Directive 76/308/EEC of the payment of compensation (calculated as a percentage of the claim to be recovered) with the reimbursement of costs actually incurred. Specific compensation arrangements will furthermore be reserved for cases where recovery poses a specific problem, concerns a very large amount or relates to the fight against organised crime.�
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COM(1999)0183
summary
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1999/02/12
Debate in Parliament
- Debate in Parliament
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T4-0125/1999
summary
MEPs voted to adopt the Commission's proposal to strengthen co-operation between Member States designed to combat tax evasion and VAT fraud. The Parliament's Rapporteur was Mr. Otto Bardong (D, EPP). The Parliament's main amendments were as follows : - the Directive should include measures covering both national claims and claims payable to the Community budget, while affirming the latter's precedence when they are in competition with national claims. - Articles 4, 5 and 6 shall apply only to claims not more than five years old (instead of three years in the Commission's proposal). - Where recovery poses a specific problem, concerns a very large amount or relates to the fight against organised crime, the applicant and requested authorities may agree reimbursement arrangements specific to the cases in question.�
- 1999/01/19 Vote in committee, 1st reading/single reading
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1998/07/13
Committee referral announced in Parliament, 1st reading/single reading
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1998/06/25
Legislative proposal published
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COM(1998)0364
summary
PURPOSE : To improve the mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the EAGGF, and of agricultural levies and customs duties and in respect of value added tax and certain excise duties. CONTENT : Mutual assistance in the area of recovery of claims is a complex problem which affects the Community, in the context of the operation of the single market and own resources, the Member States as users of the agreements and the debtors. An integrated strategy is therefore necessary to ensure that the agreements work properly. Three main elements need to be taken into account, according to the Commission : - a modification of the Directive 76/308/EEC concerning mutual assistance in the area of recovery. - supporting administrative measures to be introduced, for VAT and excise duties, in the context of the FISCALIS Programme; - Community legislation harmonising national powers with respect to recovery. The Commission proposes modifying the current provisions on mutual recovery, as laid down in Directive 76/308/EEC, in the following way : - the scope of the mutual assistance set down by the Directive has to be extended to credits relating to certain income and capital taxes, in such a way as to protect the financial interests of the Member States and the neutrality of the single market; - any claim that is subject to recovery has to be treated as a credit of the Member State in which the requested authority is situated; - with a view to encouraging Member States to make use of mutual assistance in the area of recovery, there is a need for clarification, on a case by case basis, of the inherent mutual financial benefits. �
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COM(1998)0364
summary
Documents
- Legislative proposal published: COM(1998)0364
- Committee report tabled for plenary, 1st reading/single reading: A4-0009/1999
- Debate in Parliament: Debate in Parliament
- Decision by Parliament, 1st reading/single reading: T4-0125/1999
- Modified legislative proposal published: COM(1999)0183
- Amended legislative proposal for reconsultation published: N5-0019/2001
- Committee report tabled for plenary, reconsultation: A5-0139/2001
- Decision by Parliament, 1st reading/single reading: T5-0256/2001
- : Directive 2001/44
- : OJ L 175 28.06.2001, p. 0017
History
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