Activites

• 1999/06/02 Final act published in Official Journal
  • Directive 1999/49
  • OJ L 139 02.06.1999, p. 0027
• #2181
• 1999/05/25 Council Meeting
• 1999/05/25 End of procedure in Parliament
• 1999/05/25 Act adopted by Council after consultation of Parliament
• 1999/03/23 Decision by Parliament, 1st reading/single reading
  • T4-0214/1999 summary

    The Parliament adopted the Commission's proposal to extend the present rules regarding VAT throughout 1999 as it stands. Two proposed amendments designed to bring about the definitive VAT system as from 1 January 2000 were rejected. The rapporteur was Mr. Carlo SECCHI (EPP, I).�

• 1999/03/22 Debate in Parliament
• 1999/03/18 Vote in committee, 1st reading/single reading
  • A4-0129/1999
• 1999/01/28 Committee referral announced in Parliament, 1st reading/single reading
• 1998/11/30 Legislative proposal published
  • COM(1998)0693 summary

    PURPOSE: to amend directive 77/388/EEC on the common system of value added tax with regard to the level of the standard rate. CONTENT: One of the main characteristics of VAT is that it should be neutral with regard to the conditions of competition. Preserving the possibility of applying excessively divergent rates in different Member States might jeapordise this neutrality, influence the location of businesses and would therefore be inconsistent with the very principles of the single market. Consequently, this proposal is aimed at paving the way for the harmonisation of rates that is necessary in the context of the existing VAT system and, at the same time, preparing the next steps towards a gradual approximation of rates in order to permit the introduction of a common VAT system. It covers only the level of the standard rate and follows the same line of reasoning as the 1995 Commission proposal on the same subject. By means of this proposal, it is important to ensure that the degree of harmonisation already achieved is at least maintained, thereby ensuring that the transitional arrangements continue to function as satisfactorily as possible. Where the standard rate is concerned, although the disparities in the rates currently in force (between 15% and 25%) allow the single market to function more or less satisfactorily under the present tax system, laying down rules on these existing rates will provide an even stronger guarantee in this respect by preventing major distortions. The Commission has, therefore, concluded that it is appropriate to propose another rate band, which is the only instrument reflecting the political agreement of the Council in 1996. Accordingly, the lower limit of the standard rate band is fixed at 15% and the upper limit at 25%.�

Documents

• Legislative proposal published: COM(1998)0693
• Committee report tabled for plenary, 1st reading/single reading: A4-0129/1999
• Decision by Parliament, 1st reading/single reading: T4-0214/1999
• : Directive 1999/49
• : OJ L 139 02.06.1999, p. 0027

History

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