Activites

• #2245
• 2000/02/28 Council Meeting
• 1999/10/28 Final act published in Official Journal
  • Directive 1999/85
  • OJ L 277 28.10.1999, p. 0034
• #2208
• 1999/10/22 Council Meeting
• 1999/10/22 End of procedure in Parliament
• 1999/10/22 Act adopted by Council after consultation of Parliament
• #2205
• 1999/10/08 Council Meeting
• #2196
• 1999/07/12 Council Meeting
  • 2196
• #2181
• 1999/05/25 Council Meeting
  • 2181
• 1999/05/04 Decision by Parliament, 1st reading/single reading
  • T4-0381/1999 summary

    Under consultation procedure, the European Parliament adopted the report by Marianne Thyssen (PPE,BE), which approves the Commission proposal for a Council directive amending directive 77/388/EEC as regards the possibility of applying on an experimental basis a reduced VAT rate on labour-intensive services, subject to amendments, notably in the following areas: - noting that the proposed reduced VAT rate may, above all, have a favourable effect on the employment of semi- and unskilled workers, thus complying with one of the objectives of the employment guidelines and may also have a favourable effect on the protection of the environment; - providing that Member States' detailed assessment of the impact of the proposed reduced VAT rate should take account of its role as a disincentive for undeclared work and the undeclared economy, should at least contain specific information on the effect of the application of the reduced VAT rate on prices, private consumption, employment in each sector and the government's budget deficit and should be followed, no later than 31/12/2002, by a comparative report by the Commission on these Member States' reports in order to draw up sound conclusions and where appropriate, to promote the exchange of information and diffusion of best practices; - providing that the Commission's report shall also contain details of a proposal for the appropriate measures for definitive arrangements for the VAT rate for labour-intensive services; - providing that, no later than 31/12/2002, the Commission shall also forward a global evaluation report to the Council and the European Parliament accompanied, if necessary, by a proposal for appropriate measures for a final decision on the VAT rate applicable to labour-intensive services. - providing that the Council's authorisation of the application of the reduced rates by any Member State between 01/01/2000 and 31/12/2002 will be undertaken by qualified majority, rather than unanimity.�

• 1999/05/03 Debate in Parliament
  • Debate in Parliament
• 1999/04/21 Vote in committee, 1st reading/single reading
  • A4-0207/1999
• 1999/04/12 Committee referral announced in Parliament, 1st reading/single reading
• #2167
• 1999/03/15 Council Meeting
  • 2167
• 1999/02/17 Legislative proposal published
  • COM(1999)0062 summary

    PURPOSE: allowing possible application on an experimental basis of a reduced VAT rate on labour-intensive services. CONTENT: this proposal for a directive is designed to amend the sixth VAT directive (77/388/EEC) by introducing an authorisation procedure by the Council, acting unanimously, for those Member States wishing to apply a reduced rate for certain local labour-intensive services. In view of this measure's experimental nature, it should be restricted for Member States to a fixed three-year period beginning on 01/01/2000 and ending on 31/12/2002 so that it can be assessed and the appropriate arrangements made. It should also be made subject to strict conditions to ensure that it remains verifiable and limited. To this end, the proposal: - lists the conditions that services must meet in order to qualify for a rate reduction; - spells out in detail the authorisation procedure set in place and the information to be provided by the Member States wishing to introduce the measure; - provides for the Commission to propose appropriate measures to the CXouncil in the event of distortions of competition coming to light during the experiment; - requires those Member States which implement the measure to draw up a detailed report on its operation and its impact on employment.�

  • DG [{'url': 'http://ec.europa.eu/taxation_customs/index_en.htm', 'title': 'Taxation and Customs Union'}],

Documents

• Legislative proposal published: COM(1999)0062
• Debate in Council: 2167
• Committee report tabled for plenary, 1st reading/single reading: A4-0207/1999
• Debate in Parliament: Debate in Parliament
• Decision by Parliament, 1st reading/single reading: T4-0381/1999
• Debate in Council: 2181
• Debate in Council: 2196
• : Directive 1999/85
• : OJ L 277 28.10.1999, p. 0034

History

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