Procedure lapsed or withdrawn
Role | Committee | Rapporteur | Shadows |
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Lead | ECON | GAROSCI Riccardo (PPE) |
Legal Basis EC Treaty (after Amsterdam) EC 093
Activites
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2006/03/17
Additional information
- #2460
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2002/11/05
Council Meeting
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X017
summary
The Council took note of a progress report concerning VAT-right to deduct (including cross border right of deduction) and of a Commission report on the review of Article 9 of the 6th VAT Directive. (13347/1/02 REV 1 and 13634/02).The Council also asked the Permanent Representatives Committee to report in a forthcoming Council session on the proposal for amending the 6th VAT Directive as regards the rules governing the right to deduct and invited the Commission to continue its work on the revision of Article 9 of the 6th VAT Directive.
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X017
summary
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1999/01/14
Decision by Parliament, 1st reading/single reading
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T4-0031/1999
summary
In approving its opinion on the rules governing the right to deduct VAT drafted by Mr. Riccardo GAROSCI (I, EPP), the European Parliament adopted a number of amendments. The essence of the amendments is as follows: - that rules and conditions in the Member States with respect to deductions of VAT and exemptions for certain persons/activities (cultural, artistic, musical, health-related, etc.) need to be brought closer together; - that expenditure on accommodation, food and drink, when incurred in the context of a professional activity, should be considered no different from other business expenditure (whereas the Commission had proposed that these expenses be deductible at the rate of 50%); - that the importance of the hotel, restaurant and cafe sector for employment and social integration be taken into account in the framing of these rules. �
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T4-0031/1999
summary
- 1999/01/13 Debate in Parliament
- 1998/12/08 Vote in committee, 1st reading/single reading
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1998/09/14
Committee referral announced in Parliament, 1st reading/single reading
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1998/06/17
Legislative proposal published
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COM(1998)0377
summary
PURPOSE: to amend the Sixth Directive regarding the rules governing the right to deduct Value Added Tax. CONTENT: this proposal aims to simplify the procedures enabling taxable persons established in the Community to recover the tax in a Member State where they are not established, by means of the following measures: - amending Article 17 of the Sixth Directive, to include the right to deduct the VAT paid in a Member State where the taxable person is not established, with the result that the amount of VAT eligible for deduction will now be determined according to the rules of the Member State of establishment, and no longer according to the rules of the Member State which collected the tax, as is the case at present. In substance, the proposed measures achieve the following result: 1) if the taxable person is identified in a single Member State, the VAT is deducted in that Member State, irrespective of the Member State where he incurred the VAT-incurring expenditure. 2) if the taxable person is identified in several Member States: a) and he is identified in the Member State where he has incurred the VAT-bearing expenditure, the VAT is deducted in that Member State (no change as compared with the present solution) b) and he is not identified in the Member State where he has incurred the VAT-bearing expenditure, the VAT is deducted in the Member State where he supplies goods or services for which the expenditure is used. - amending Article 22 of the Sixth Directive to provide that taxable persons must present a specific document, attached to their periodic return, detailing the VAT amounts paid in other Member States which they are requesting to be deducted, broken down by Member State and annexed with a copy of the invoices or import documents as proof. - repealing the Eighth Directive.�
- DG [{'url': 'http://ec.europa.eu/taxation_customs/index_en.htm', 'title': 'Taxation and Customs Union'}],
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COM(1998)0377
summary
Documents
- Legislative proposal published: COM(1998)0377
- Committee report tabled for plenary, 1st reading/single reading: A4-0490/1998
- Debate in Parliament: Debate in Parliament
- Decision by Parliament, 1st reading/single reading: T4-0031/1999
- Debate in Council: X017
History
(these mark the time of scraping, not the official date of the change)
activities/5/meeting_id |
Old
2460New
X017 |
links/European Commission/title |
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PreLexNew
EUR-Lex |
procedure/dossier_of_the_committee |
ECON/4/10395
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activities/5/docs/0/title |
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2460New
X017 |
activities/5/docs/0/url |
Old
http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2460*&MEET_DATE=05/11/2002New
http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=X017*&MEET_DATE=05/11/2002 |
procedure/dossier_of_the_committee |
ECON/4/10395
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procedure/title |
Old
Value added tax VAT: right to deduct (amend. direct. 77/388/EEC)New
Value added tax VAT: right to deduct |
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