BETA


2003/0091(CNS) Postal services: value added tax system VAT, services generally taxable

Progress: Procedure lapsed or withdrawn

RoleCommitteeRapporteurShadows
Lead ECON SCHMIDT Olle (icon: ELDR ELDR)
Former Responsible Committee ECON SCHMIDT Olle (icon: ELDR ELDR)
Former Committee Opinion RETT FERBER Markus (icon: PPE-DE PPE-DE)
Lead committee dossier:
Legal Basis:
TFEU 113

Events

2013/04/16
   EC - Proposal withdrawn by Commission
Details

As announced in Official Journal C 109 of 16 April 2013, the Commission decided to withdraw this proposal, which had become obsolete.

2004/07/08
   EC - Modified legislative proposal
Details

The Commission feels that some of the amendments approved by the European Parliament are consistent with the Commission's objectives of re-establishing a level playing field in the European postal market while protecting certain postal users from higher postal prices. The Commission therefore accepts those amendments and modifies its proposal accordingly.

The amendments accepted include the following:

- Parliament proposes to widen the scope of the special place of supply rule so as to make it applicable to standard postal services relating to any addressed envelopes of packages, of ordinary correspondence, direct mail, books, catalogues and newspapers, which individually weigh no more than 10 kg. This amendment would align the weight in question with that mentioned in article 3 of Directive 97/67, and is a natural borderline in the sector. The amendment is acceptable to the Commission.

- The Commission's modified proposal amends article 15.13 of the Sixth VAT Directive so as to also exclude from the exemption the services covered by the new place of supply rule. Both public and private postal operators may require some time in order to adapt their systems to the new tax liabilities resulting from this Directive. Parliament has shown its concern in this respect and has requested that Member States and operators be given enough time to prepare for the changes. It has proposed that the deadline for the implementation of the Directive be set on 1 January 2007. This amendment is acceptable to the Commission.

2004/07/07
   EC - Modified legislative proposal published
Details

The Commission feels that some of the amendments approved by the European Parliament are consistent with the Commission's objectives of re-establishing a level playing field in the European postal market while protecting certain postal users from higher postal prices. The Commission therefore accepts those amendments and modifies its proposal accordingly.

The amendments accepted include the following:

- Parliament proposes to widen the scope of the special place of supply rule so as to make it applicable to standard postal services relating to any addressed envelopes of packages, of ordinary correspondence, direct mail, books, catalogues and newspapers, which individually weigh no more than 10 kg. This amendment would align the weight in question with that mentioned in article 3 of Directive 97/67, and is a natural borderline in the sector. The amendment is acceptable to the Commission.

- The Commission's modified proposal amends article 15.13 of the Sixth VAT Directive so as to also exclude from the exemption the services covered by the new place of supply rule. Both public and private postal operators may require some time in order to adapt their systems to the new tax liabilities resulting from this Directive. Parliament has shown its concern in this respect and has requested that Member States and operators be given enough time to prepare for the changes. It has proposed that the deadline for the implementation of the Directive be set on 1 January 2007. This amendment is acceptable to the Commission.

2004/03/11
   EP - Text adopted by Parliament, 1st reading/single reading
2004/03/11
   EP - Decision by Parliament
Documents
2004/03/10
   EP - Debate in Parliament
2004/02/24
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2004/02/24
   EP - Vote in committee
2004/02/23
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2003/12/16
   EP - Decision by Parliament
2003/12/16
   EP - Report referred back to committee
2003/12/15
   EP - Debate in Parliament
2003/12/02
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2003/12/02
   EP - Vote in committee
2003/12/01
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2003/11/10
   ESC - Economic and Social Committee: opinion, report
2003/05/21
   EP - FERBER Markus (PPE-DE) appointed as rapporteur in RETT
2003/05/20
   EP - SCHMIDT Olle (ELDR) appointed as rapporteur in ECON
2003/05/20
   EP - SCHMIDT Olle (ELDR) appointed as rapporteur in ECON
2003/05/15
   EP - Committee referral announced in Parliament
2003/05/05
   EC - Legislative proposal

Documents

History

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

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  • date: 2004-03-10T00:00:00 type: Debate in Parliament body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20040310&type=CRE title: Debate in Parliament
  • date: 2004-03-11T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2004-176 title: T5-0176/2004 summary:
  • date: 2004-07-08T00:00:00 type: Modified legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2004/0468/COM_COM(2004)0468_EN.pdf title: COM(2004)0468 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2004&nu_doc=468 title: EUR-Lex summary: The Commission feels that some of the amendments approved by the European Parliament are consistent with the Commission's objectives of re-establishing a level playing field in the European postal market while protecting certain postal users from higher postal prices. The Commission therefore accepts those amendments and modifies its proposal accordingly. The amendments accepted include the following: - Parliament proposes to widen the scope of the special place of supply rule so as to make it applicable to standard postal services relating to any addressed envelopes of packages, of ordinary correspondence, direct mail, books, catalogues and newspapers, which individually weigh no more than 10 kg. This amendment would align the weight in question with that mentioned in article 3 of Directive 97/67, and is a natural borderline in the sector. The amendment is acceptable to the Commission. - The Commission's modified proposal amends article 15.13 of the Sixth VAT Directive so as to also exclude from the exemption the services covered by the new place of supply rule. Both public and private postal operators may require some time in order to adapt their systems to the new tax liabilities resulting from this Directive. Parliament has shown its concern in this respect and has requested that Member States and operators be given enough time to prepare for the changes. It has proposed that the deadline for the implementation of the Directive be set on 1 January 2007. This amendment is acceptable to the Commission.
  • date: 2013-04-16T00:00:00 type: Proposal withdrawn by Commission body: EC summary: As announced in Official Journal C 109 of 16 April 2013, the Commission decided to withdraw this proposal, which had become obsolete.
other
  • body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union commissioner: ŠEMETA Algirdas
procedure/dossier_of_the_committee
Old
ECON/5/19502;ECON/5/20574
New
  • ECON/5/19502
  • ECON/5/20574
procedure/subject
Old
  • 2.70.02 Indirect taxation, VAT, excise duties
  • 3.30.09 Postal services
New
2.70.02
Indirect taxation, VAT, excise duties
3.30.09
Postal services, parcel delivery services
activities/3/docs/0/url
Old
http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2003/0234/COM_COM(2003)0234_EN.pdf
New
http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2003/0234/COM_COM(2003)0234_EN.pdf
links/European Commission/title
Old
PreLex
New
EUR-Lex
procedure/title
Old
Postal services: value added tax system VAT, services generally taxable (amend. Directive 77/388/EEC)
New
Postal services: value added tax system VAT, services generally taxable
activities
  • date: 2003-05-15T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2003-05-20T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: ELDR name: SCHMIDT Olle body: EP responsible: False committee: RETT date: 2003-05-21T00:00:00 committee_full: Regional Policy, Transport and Tourism rapporteur: group: PPE-DE name: FERBER Markus
  • body: EP committees: body: EP responsible: True committee: ECON date: 2003-05-20T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: ELDR name: SCHMIDT Olle body: EP responsible: False committee: RETT date: 2003-05-21T00:00:00 committee_full: Regional Policy, Transport and Tourism rapporteur: group: PPE-DE name: FERBER Markus docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2003-467&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A5-0467/2003 date: 2003-12-02T00:00:00 type: Vote in committee, 1st reading/single reading
  • date: 2003-12-15T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20031215&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament
  • date: 2003-12-16T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2003/0234/COM_COM(2003)0234_EN.pdf title: COM(2003)0234 type: Decision by Parliament, 1st reading/single reading celexid: CELEX:52003PC0234:EN body: EP type: Decision by Parliament, 1st reading/single reading
  • body: EP committees: body: EP responsible: True committee: ECON date: 2003-05-20T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: ELDR name: SCHMIDT Olle body: EP responsible: False committee: RETT date: 2003-05-21T00:00:00 committee_full: Regional Policy, Transport and Tourism rapporteur: group: PPE-DE name: FERBER Markus docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2004-122&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A5-0122/2004 date: 2004-02-24T00:00:00 type: Vote in committee, 1st reading/single reading
  • date: 2004-03-10T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20040310&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament
  • date: 2004-03-11T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2004-176 type: Decision by Parliament, 1st reading/single reading title: T5-0176/2004 body: EP type: Decision by Parliament, 1st reading/single reading
  • date: 2004-07-08T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2004/0468/COM_COM(2004)0468_EN.pdf title: COM(2004)0468 type: Modified legislative proposal published celexid: CELEX:52004PC0468:EN body: EC type: Modified legislative proposal published commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union Commissioner: ŠEMETA Algirdas
  • date: 2013-04-16T00:00:00 body: EC type: Proposal withdrawn by Commission commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union Commissioner: ŠEMETA Algirdas
committees
  • body: EP responsible: True committee: ECON date: 2003-05-20T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: ELDR name: SCHMIDT Olle
  • body: EP responsible: False committee: RETT date: 2003-05-21T00:00:00 committee_full: Regional Policy, Transport and Tourism rapporteur: group: PPE-DE name: FERBER Markus
links
European Commission
other
  • body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union commissioner: ŠEMETA Algirdas
procedure
dossier_of_the_committee
ECON/5/19502;ECON/5/20574
reference
2003/0091(CNS)
subtype
Legislation
legal_basis
Treaty on the Functioning of the EU TFEU 113
stage_reached
Procedure lapsed or withdrawn
instrument
Directive
title
Postal services: value added tax system VAT, services generally taxable (amend. Directive 77/388/EEC)
type
CNS - Consultation procedure
subject