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2003/0169(CNS) Value added tax VAT: reduced rates (amend. Directive 77/388/EEC)

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead ECON RANDZIO-PLATH Christa (icon: PES PES)
Committee Opinion CULT
Committee Opinion ITRE PLOOIJ-VAN GORSEL Elly (icon: ELDR ELDR)
Committee Opinion EMPL HERMANGE Marie-Thérèse (icon: PPE-DE PPE-DE)
Lead committee dossier:
Legal Basis:
EC Treaty (after Amsterdam) EC 093

Events

2006/02/22
   Final act published in Official Journal
Details

PURPOSE : t o afford Member States equal opportunity to apply reduced rates of VAT in certain fields PROPOSED ACT : Council Directive 2006/18/EC amending Directive 77/388/EEC with regard to reduced rates of value added tax.

CONTENT : t he Council adopted this directive enabling the Member States to continue to apply reduced rates of value-added tax for certain labour-intensive services until 2010.

The main features of the directive, which is based on directive 77/388/EEC, are as follows:

- In order to prolong the experiment, launched in 1999, of reduced VAT rates for certain locally provided labour-intensive services, the validity of annex K to directive 77/388/EEC is extended as from 1 January 2006 until 31 December 2010. All Member States may opt for the application of annex K, on condition that they apply for authorisation to do so by 31 March 2006;

- Member States are authorised to apply a reduced rate to supplies of district heating, provided that this doesn't create a distortion of competition;

- The Commission must present, by 30 June 2007, a report providing an assessment of the impact of reduced rates applied to locally supplied services, including restaurant services, in terms notably of job creation, economic growth and the internal market, on the basis of a study to be carried out by an independent economic think-tank.

The Council had adopted in December 2005, a directive extending the 15% minimum VAT standard rate applied by the member states until 2010. As a derogation to this general rule, permanent reduced VAT rates for a number of goods and services are allowed for under annex H to 77/388/EEC. Annex K, which is applied on a temporary basis and expired on 31 December, allows for reduced rates for a further list of services including small repair services, the renovation of private dwellings, window cleaning and private household cleaning, domestic care services and hairdressing.

ENTRY INTO FORCE : 22/02/2006.

DATE APPLICABLE : from 01/01/2006.

Documents
Directive 2006/18
OJ L 051 22.02.2006, p. 0012-0013
2006/02/14
   EP/CSL - Act adopted by Council after consultation of Parliament
2006/02/14
   EP - End of procedure in Parliament
2006/02/14
   CSL - Council Meeting
2006/01/24
   CSL - Council Meeting
2005/12/06
   CSL - Debate in Council
Details

The Council held an exchange of views, on the basis of a compromise proposal from the presidency, on a proposal for a directive aimed at modifying EU rules on reduced rates of value added tax applied by the member states. It agreed to refer the dossier to the European Council on 15 and 16 December with a view to reaching an agreement.

To recall, current rules allow for reduced VAT rates for a limited list of goods and services, as well as temporary reduced rates until 31 December 2005 for certain labour-intensive services (small repair services, renovation of private dwellings, window cleaning and private household cleaning, domestic care services, hairdressing). Other derogations with a limited timeframe, most until the end of 2007, were introduced for the new member states by their respective acts of accession.

Documents
2698
2005/12/06
   CSL - Council Meeting
2005/11/08
   CSL - Debate in Council
Documents
2688
2005/11/08
   CSL - Council Meeting
2004/12/07
   CSL - Debate in Council
Documents
2628
2004/12/07
   CSL - Council Meeting
2003/12/04
   EP - Text adopted by Parliament, 1st reading/single reading
Documents
T5-0547/2003
OJ C 089 14.04.2004, p. 0034-0138 E
2003/12/04
   EP - Decision by Parliament
Documents
T5-0547/2003
2003/12/03
   EP - Debate in Parliament
Documents
Debate in Parliament
2003/11/24
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
A5-0410/2003
2003/11/24
   EP - Vote in committee
2003/11/23
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
A5-0410/2003
2003/10/29
   ESC - Economic and Social Committee: opinion, report
Documents
CES1407/2003
OJ C 032 05.02.2004, p. 0113-0117
2003/09/24
   EP - HERMANGE Marie-Thérèse (PPE-DE) appointed as rapporteur in EMPL
2003/09/22
   EP - PLOOIJ-VAN GORSEL Elly (ELDR) appointed as rapporteur in ITRE
2003/09/01
   EP - Committee referral announced in Parliament
2003/09/01
   EP - RANDZIO-PLATH Christa (PES) appointed as rapporteur in ECON
2003/07/23
   EC - Legislative proposal
Documents
COM(2003)0397
EUR-Lex
2003/07/22
   EC - Legislative proposal published
Documents
COM(2003)0397
EUR-Lex
2003/07/15
   CSL - Debate in Council
Documents
2520
2003/07/15
   CSL - Council Meeting

Documents

History

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

2023-08-03Show (6) Changes | Timetravel
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2020-01-19Show (12) Changes | Timetravel
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    2019-07-06Show (17) Changes | Timetravel
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    • date: 2004-12-07T00:00:00 type: Debate in Council body: CSL docs: url: 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=2628*&MEET_DATE=07/12/2004 title: 2628
    • date: 2005-11-08T00:00:00 type: Debate in Council body: CSL docs: url: 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=2688*&MEET_DATE=08/11/2005 title: 2688
    • date: 2005-12-06T00:00:00 type: Debate in Council body: CSL docs: url: 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=2698*&MEET_DATE=06/12/2005 title: 2698 summary: The Council held an exchange of views, on the basis of a compromise proposal from the presidency, on a proposal for a directive aimed at modifying EU rules on reduced rates of value added tax applied by the member states. It agreed to refer the dossier to the European Council on 15 and 16 December with a view to reaching an agreement. To recall, current rules allow for reduced VAT rates for a limited list of goods and services, as well as temporary reduced rates until 31 December 2005 for certain labour-intensive services (small repair services, renovation of private dwellings, window cleaning and private household cleaning, domestic care services, hairdressing). Other derogations with a limited timeframe, most until the end of 2007, were introduced for the new member states by their respective acts of accession.
    • date: 2006-02-14T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL
    • date: 2006-02-14T00:00:00 type: End of procedure in Parliament body: EP
    • date: 2006-02-22T00:00:00 type: Final act published in Official Journal summary: PURPOSE : t o afford Member States equal opportunity to apply reduced rates of VAT in certain fields PROPOSED ACT : Council Directive 2006/18/EC amending Directive 77/388/EEC with regard to reduced rates of value added tax. CONTENT : t he Council adopted this directive enabling the Member States to continue to apply reduced rates of value-added tax for certain labour-intensive services until 2010. The main features of the directive, which is based on directive 77/388/EEC, are as follows: - In order to prolong the experiment, launched in 1999, of reduced VAT rates for certain locally provided labour-intensive services, the validity of annex K to directive 77/388/EEC is extended as from 1 January 2006 until 31 December 2010. All Member States may opt for the application of annex K, on condition that they apply for authorisation to do so by 31 March 2006; - Member States are authorised to apply a reduced rate to supplies of district heating, provided that this doesn't create a distortion of competition; - The Commission must present, by 30 June 2007, a report providing an assessment of the impact of reduced rates applied to locally supplied services, including restaurant services, in terms notably of job creation, economic growth and the internal market, on the basis of a study to be carried out by an independent economic think-tank. The Council had adopted in December 2005, a directive extending the 15% minimum VAT standard rate applied by the member states until 2010. As a derogation to this general rule, permanent reduced VAT rates for a number of goods and services are allowed for under annex H to 77/388/EEC. Annex K, which is applied on a temporary basis and expired on 31 December, allows for reduced rates for a further list of services including small repair services, the renovation of private dwellings, window cleaning and private household cleaning, domestic care services and hairdressing. ENTRY INTO FORCE : 22/02/2006. DATE APPLICABLE : from 01/01/2006. docs: title: Directive 2006/18 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32006L0018 title: OJ L 051 22.02.2006, p. 0012-0013 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2006:051:TOC
    other
    • body: CSL type: Council Meeting council: Former Council configuration
    • body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union
    procedure/dossier_of_the_committee
    Old
    ECON/5/19934
    New
    • ECON/5/19934
    procedure/final/url
    Old
    http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32006L0018
    New
    https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32006L0018
    procedure/subject
    Old
    • 2.70.02 Indirect taxation, VAT, excise duties
    New
    2.70.02
    Indirect taxation, VAT, excise duties
    2015-11-04Show (1) Changes | Timetravel
    links/European Commission/title
    Old
    PreLex
    New
    EUR-Lex
    2014-11-10Show (5) Changes
    activities
    • body: CSL meeting_id: 2520 docs: url: 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=2520*&MEET_DATE=15/07/2003 type: Debate in Council title: 2520 council: Economic and Financial Affairs ECOFIN date: 2003-07-15T00:00:00 type: Council Meeting
    • date: 2003-07-23T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2003/0397/COM_COM(2003)0397_EN.pdf celexid: CELEX:52003PC0397:EN type: Legislative proposal published title: COM(2003)0397 type: Legislative proposal published body: EC commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union
    • date: 2003-09-01T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: False committee_full: Culture, Youth, Education, Media and Sport committee: CULT body: EP responsible: True committee: ECON date: 2003-09-01T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PSE name: RANDZIO-PLATH Christa body: EP responsible: False committee: EMPL date: 2003-09-24T00:00:00 committee_full: Employment and Social Affairs rapporteur: group: PPE-DE name: HERMANGE Marie-Thérèse body: EP responsible: False committee: ITRE date: 2003-09-22T00:00:00 committee_full: Industry, External Trade, Research, Energy rapporteur: group: ELDR name: PLOOIJ-VAN GORSEL Elly
    • body: EP committees: body: EP responsible: False committee_full: Culture, Youth, Education, Media and Sport committee: CULT body: EP responsible: True committee: ECON date: 2003-09-01T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PSE name: RANDZIO-PLATH Christa body: EP responsible: False committee: EMPL date: 2003-09-24T00:00:00 committee_full: Employment and Social Affairs rapporteur: group: PPE-DE name: HERMANGE Marie-Thérèse body: EP responsible: False committee: ITRE date: 2003-09-22T00:00:00 committee_full: Industry, External Trade, Research, Energy rapporteur: group: ELDR name: PLOOIJ-VAN GORSEL Elly docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2003-410&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A5-0410/2003 date: 2003-11-24T00:00:00 type: Vote in committee, 1st reading/single reading
    • date: 2003-12-03T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20031203&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament
    • date: 2003-12-04T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2003-547 type: Decision by Parliament, 1st reading/single reading title: T5-0547/2003 body: EP type: Decision by Parliament, 1st reading/single reading
    • date: 2004-11-16T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: Prés
    • body: CSL meeting_id: 2628 docs: url: 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=2628*&MEET_DATE=07/12/2004 type: Debate in Council title: 2628 council: Economic and Financial Affairs ECOFIN date: 2004-12-07T00:00:00 type: Council Meeting
    • body: CSL meeting_id: 2688 docs: url: 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=2688*&MEET_DATE=08/11/2005 type: Debate in Council title: 2688 council: Economic and Financial Affairs ECOFIN date: 2005-11-08T00:00:00 type: Council Meeting
    • body: CSL meeting_id: 2698 docs: url: 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=2698*&MEET_DATE=06/12/2005 type: Debate in Council title: 2698 council: Economic and Financial Affairs ECOFIN date: 2005-12-06T00:00:00 type: Council Meeting
    • date: 2006-01-24T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2704
    • date: 2006-02-14T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2707
    • date: 2006-02-14T00:00:00 body: EP type: End of procedure in Parliament
    • date: 2006-02-14T00:00:00 body: EP/CSL type: Act adopted by Council after consultation of Parliament
    • date: 2006-02-22T00:00:00 type: Final act published in Official Journal docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32006L0018 title: Directive 2006/18 url: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2006:051:TOC title: OJ L 051 22.02.2006, p. 0012-0013
    committees
    • body: EP responsible: False committee_full: Culture, Youth, Education, Media and Sport committee: CULT
    • body: EP responsible: True committee: ECON date: 2003-09-01T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PSE name: RANDZIO-PLATH Christa
    • body: EP responsible: False committee: EMPL date: 2003-09-24T00:00:00 committee_full: Employment and Social Affairs rapporteur: group: PPE-DE name: HERMANGE Marie-Thérèse
    • body: EP responsible: False committee: ITRE date: 2003-09-22T00:00:00 committee_full: Industry, External Trade, Research, Energy rapporteur: group: ELDR name: PLOOIJ-VAN GORSEL Elly
    links
    European Commission
    other
    • body: CSL type: Council Meeting council: Former Council configuration
    • body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union
    procedure
    dossier_of_the_committee
    ECON/5/19934
    reference
    2003/0169(CNS)
    instrument
    Directive
    legal_basis
    EC Treaty (after Amsterdam) EC 093
    stage_reached
    Procedure completed
    subtype
    Legislation
    title
    Value added tax VAT: reduced rates (amend. Directive 77/388/EEC)
    type
    CNS - Consultation procedure
    final
    subject
    2.70.02 Indirect taxation, VAT, excise duties
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