Activites

• 2006/12/29 Final act published in Official Journal
  • Directive 2006/138
  • OJ L 384 29.12.2006, p. 0092
• #2774
• 2006/12/19 Council Meeting
• 2006/12/19 End of procedure in Parliament
• 2006/12/19 Act adopted by Council after consultation of Parliament
• 2006/12/13 Results of vote in Parliament
  • Results of vote in Parliament
  • T6-0564/2006 summary

    In adopting the report drafted by Zsolt László BECSEY (EPP-ED, HU), the European Parliament  proposes to extend the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services until 31 December 2009 (the Commission had stated 31 December 2008 in its initial proposal.). The amendment aims to give more time to the Council to ensure the consistent application and harmonisation of different provisions of E-Commerce VAT Directive (2002/38/EC), the proposal for establishing "One Stop Shop (OSS)" package (COM(2004)0728) and the proposal place of supply of services (COM(2005)0334 which politically relates to the whole VAT package.The European Parliament sees the importance of legal and economic consistency - especially, as regards the different deadlines (for length of tax period, record keeping obligation and filing tax return) - between the concerning VAT regulations. Until 31 December 2009 the Council should finish the unification of the above-mentioned VAT schemes and transpose them in a uniform structure into the basic Council Directive 77/388/EC.The amendment also states that the Commission shall adopt any proposal for possible prolongation of the regime in good time before its expiry in order to allow the European Parliament sufficient time within which to express its opinion in accordance with Article 93 of the Treaty.

• 2006/12/12 Committee referral announced in Parliament, 1st reading/single reading
• 2006/12/01 Committee report tabled for plenary, 1st reading/single reading
  • A6-0440/2006
• #2766
• 2006/11/28 Council Meeting
  • 2766 summary

• 2006/11/24 Legislative proposal published
  • COM(2006)0739 summary

    PURPOSE: to amend Council Directive 2002/38/EC as regards the period of application of the VAT arrangements for radio and television broadcasting services as well as certain electronically supplied services.PROPOSED ACT: Council Directive.CONTENT: Council Directive 2002/38/EC, referred to as the e-commerce VAT Directive, contains a number of provisions which were due to expire on 30 June 2006 unless extended. On 15 May 2006, the Commission adopted both a Report on the e-commerce Directive and a proposal to temporarily extend the validity of Council Directive 2002/38/EC until 31 December 2008. For a summary see CNS/2006/0069.  In June 2006, however, the Council decided to extend the existing Directive until the end of the current year only and not until the end of 2008, as was originally proposed by the Commission. It is the view of the Commission, however, that an extension until the end of 2008 is still required for the smooth running of the internal market. Further, an extension of the Directive’s provisions will allow sufficient time for the adoption of two related proposal (one on the simplification of VAT and the other on the place of supply of services) which, once adopted, will ensure that the provisions of Directive 2002/38/EC are no longer needed.The objective of this proposal remains the same as the earlier extension proposal. In essence, the Commission is resubmitting its proposal with the original deadline i.e. 31 December 2008 unchanged.

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

Documents

• Legislative proposal published: COM(2006)0739
• Debate in Council: 2766
• Committee report tabled for plenary, 1st reading/single reading: A6-0440/2006
• Results of vote in Parliament: Results of vote in Parliament
• Decision by Parliament, 1st reading/single reading: T6-0564/2006
• : Directive 2006/138
• : OJ L 384 29.12.2006, p. 0092

History

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