Activites

• 2008/02/20 Final act published in Official Journal
  • Directive 2008/9
  • OJ L 044 20.02.2008, p. 0023
• #2847
• 2008/02/12 Council Meeting
• 2008/02/12 End of procedure in Parliament
• 2008/02/12 Act adopted by Council after consultation of Parliament
• #2836
• 2007/12/04 Council Meeting
• #2828
• 2007/11/13 Council Meeting
  • 2828
• #2804
• 2007/06/05 Council Meeting
  • 2804 summary

    The Council examined a package of measures aimed at simplifying value-added tax (VAT) arrangements for businesses. It adopted the following conclusions:As a result of the substantial progress, the Council reached political agreement on the VAT package elements related to:the place of supply of services (one exception) (CNS/2003/0329);the mini one-stop shop (CNS/2004/0261);the draft directive on refund;the administrative cooperation elements (CNS/2004/0262).The Council recognises that, before the formal adoption of the full package, further discussion will be necessary on the change of the place of supply of services for B2C supplies for telecom, broadcasting, electronic and maritime services (Articles 56, 58 and 59a of the draft Directive on the place of supply of services), and invites the Portuguese Presidency to prepare final agreement on this issue.The Council also invites the Portuguese Presidency, before the formal adoption of the full package, to find solutions that would improve control and cooperation measures engaging both the Member State of the supplier and the Member State of consumption (including, if appropriate, reporting obligation in the Member State of establishment as regards the amount of supplies of services to other Member States, electronic matching of these amounts with those declared in all relevant Member States of consumption), without undue increases in the compliance burden for economic operator or the administrative burden for the tax authorities.The Council confirms its intention to formally adopt the VAT package before 31 December 2007 with the intention that the package would enter into force at the latest on 1 January 2010.

• #2766
• 2006/11/28 Council Meeting
  • 2766
• #2734
• 2006/06/07 Council Meeting
  • 2734
• #2726
• 2006/05/05 Council Meeting
  • 2726 summary

    The Council held an exchange of views, on the basis of a package of measures proposed by the presidency, on three dossiers dealing with value-added tax arrangements for businesses:§         a proposal for a directive on the place of supply of services as concerns VAT payments;§         proposals for two directives and a regulation on simplification of cross-border VAT obligations and refund procedures for businesses;§         prolongation of a directive on VAT arrangements for e-commerce.It requested the permanent representatives committee to continue work on the package, taking account of the views expressed by delegations, so as to enable the Council to reach political agreement at its meeting on 7 June 2006.The proposal on the place of supply is aimed at changing the place of taxation for VAT for services from the place where the supplier is located to the place where the customer is located. The proposals on simplification are aimed at providing for a "one-stop" scheme to simplify registration and declaration of VAT by businesses in member states where they have no base, as well as rules for refunds of VAT to such businesses and improved administrative cooperation as regards to VAT to prevent fraud.As regards e-commerce, the Commission confirmed its intention to make a proposal to enable the renewal, by 1 July, of provisions of directive 2002/38/EC regarding the provision of broadcasting services and certain electronically supplied services from third countries.

• 2005/12/01 Results of vote in Parliament
  • Results of vote in Parliament
  • Debate in Parliament
  • T6-0459/2005 summary

    The European Parliament adopted a resolution drafted by Zsolt Lászlo BECSEY (EPP-ED, HU) and made some amendments to the proposal. (Please see the summary of 14/11/2005 for details.)

• 2005/11/16 Committee report tabled for plenary, 1st reading/single reading
  • A6-0324/2005
• 2005/11/14 Vote in committee, 1st reading/single reading
• #2688
• 2005/11/08 Council Meeting
  • 2688 summary

    The Council took note of a progress report on proposals aimed at simplifying cross-border business obligations relating to value-added tax and of the intention of the United Kingdom and future Austrian presidencies to continue work on the dossier as a priority.The proposals are intended to ease VAT compliance for businesses, particularly those that have no base in member states where they carry out their activities.They consist of:– a draft directive aimed at amending directive 77/388/EEC with a view to simplifying VAT obligations;– a draft directive laying down detailed rules for the refund of VAT to businesses in member states where it has no base, as provided for in directive 77/388/EEC;– a draft regulation aimed at amending regulation 1798/2003 as regards administrative co-operation under the “one-stop” scheme and the refund procedure for VAT.The Council also held an exchange of views, on the basis of a compromise proposed by the presidency, on modifications to EU rules on reduced rates of value-added tax applied by the member states.It requested the permanent representatives committee to continue work on this basis with a view to allowing the Council to reach an agreement at its meeting on 6 December.

• 2005/09/06 Committee referral announced in Parliament, 1st reading/single reading
• 2004/10/29 Legislative proposal published
  • COM(2004)0728 summary

    PURPOSE: to lay down the rules for the reimbursement of VAT of those who are not registered for VAT within the Member State in question but who are registered elsewhere in the Union, as provided for in Directive 77/388/EC.PROPOSED LEGISLATIVE ACT: Council Directive.CONTENT: this request for consultation results from a COREPER decision to propose to the Council, when the act was being adopted, to change the legal base, by basing it on Article 93 of the EC Treaty rather than Article 29b of the 6th VAT Directive, as initially proposed by the Commission.  COREPER decided to consult the European Parliament on 20 July 2005.The Commission therefore proposes an alternative way of modernising the current refund procedure laid down in the Eighth Directive, but without changing its fundamental principles. Under the proposed procedure, requests for refunds would continue to be dealt with by the Member State where the VAT was paid, the amount refundable would be determined under the deduction rules of the Member State where the expenses are incurred, and the repayments made directly by that Member State to the requesting taxable person.Along with two other legislative proposals under examination (see CNS/2004/0261 and CNS/2004/0262), the purpose of this proposed Directive is the simplification of obligations relating to value-added tax (VAT) for cross-border operators providing goods and services in other EU Member States.

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

Documents

• Legislative proposal published: COM(2004)0728
• Debate in Council: 2688
• Committee report tabled for plenary, 1st reading/single reading: A6-0324/2005
• Results of vote in Parliament: Results of vote in Parliament
• Debate in Parliament: Debate in Parliament
• Decision by Parliament, 1st reading/single reading: T6-0459/2005
• Debate in Council: 2726
• Debate in Council: 2734
• Debate in Council: 2766
• Debate in Council: 2804
• Debate in Council: 2828
• : Directive 2008/9
• : OJ L 044 20.02.2008, p. 0023

History

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