BETA


2008/0059(CNS) Value added tax (VAT): administrative cooperation to combat tax evasion connected with intra-Community transactions

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead ECON GARCÍA-MARGALLO Y MARFIL José Manuel (icon: PPE-DE PPE-DE)
Committee Opinion JURI GERINGER DE OEDENBERG Lidia Joanna (icon: PSE PSE)
Committee Opinion IMCO
Committee Opinion CONT
Lead committee dossier:
Legal Basis:
EC Treaty (after Amsterdam) EC 093

Events

2009/01/29
   EC - Commission response to text adopted in plenary
Documents
2009/01/20
   Final act published in Official Journal
Details

PURPOSE: to amend Regulation (EC) No 1798/2003 to combat tax evasion connected with intra-Community transactions.

LEGISLATIVE ACT: Council Regulation (EC) No 37/2009 amending Regulation (EC) No 1798/2003 on administrative cooperation in the field of value added tax, in order to combat tax evasion connected with intra-Community transactions

CONTENT: the Council adopted this Regulation stepping up the fight against evasion of value added tax (VAT). It adopted two new legislative acts which are intended to ensure that information on cross-border transactions is collected and exchanged between Member States more quickly, to enable more rapid detection of cases of fraud, and in particular of "VAT carousels". (Please refer to CNS/2008/0058 .)

The fight against VAT fraud represents a major challenge both for the EU and for national budgets. Every year, this type of fraud costs Member States billions of euros. It often takes the form of fraud circuits known as "VAT carousels", which target cross-border transactions. In November 2006, the Council agreed to establish a strategy to supplement at EU level the efforts being made nationally to combat fraud.

The adoption of this Regulation and Directive 2008/117/EC provide for a reduction in the statutory time limits imposed on operators for the declaration of transactions for VAT purposes, together with a reduction in the time limits for transmission of such information between Member States. However, in order to prevent the administrative burden on undertakings becoming excessive, these acts focus particularly on supplies of goods, which are the principal conduit for "carousel" fraud. Consequently:

as a general rule, as from 1 January 2010 transactions will be declared for VAT purposes on a monthly basis ; Member States will nevertheless be able to authorise operators with less than EUR 50 000 (excluding VAT) per quarter for cross-border supplies of goods (EUR 100 000 up to 31 December 2011) and all service providers to continue to submit recapitulative statements on a quarterly basis; before 30 June 2011 the Commission will evaluate the impact of the new provisions on Member States' capacity to fight fraud.

ENTRY INTO FORCE: 01/01/2010.

2008/12/16
   EP/CSL - Act adopted by Council after consultation of Parliament
2008/12/16
   EP - End of procedure in Parliament
2008/12/16
   CSL - Council Meeting
2008/12/04
   EP - Results of vote in Parliament
2008/12/04
   EP - Decision by Parliament
Details

The European Parliament adopted, by 597 votes to 19 with 8 abstentions, a legislative resolution amending the proposal for a Council regulation amending Regulation (EC) No 1798/2003 to combat tax evasion connected with intra-Community transactions.

The report had been tabled for consideration in plenary by José Manuel GARCIA-MARGALLO y MARFIL (EPP-ED, SP) on behalf of the Committee on Economic and Monetary Affairs.

The main amendments – adopted in the framework of the consultation procedure – are as follows:

- several amendments clarify the procedure applicable to the implementing measures, the regulatory procedure;

- Parliament specified that Member States and the Commission shall periodically evaluate the application of this Regulation. The Commission shall pool information relating to the Member States' actions against fraud, shall publicise the most successful, and shall propose measures that it considers most appropriate for remedying fraudulent behaviour;

- the Commission shall draw up a set of indicators for defining the areas in which the risk of non-compliance with tax law is greater than others. National tax authorities' measures shall be inspired by the need to remedy fraud and facilitate law-abiding behaviour by honest taxpayers;

- a list of statistical data needed for evaluation of the application of the Regulation shall be determined in accordance with the regulatory procedure. On the basis of the data thus compiled, the Commission shall draw up a set of indicators with a view to ascertaining to what extent each Member State will cooperate with the Commission and the other Member States in providing them with the available information and offering them the necessary assistance for remedying fraud. Those reports shall be made available to the public;

- the European Parliament shall be fully informed of the measures envisaged, in accordance with point 5 of the Agreement between the European Parliament and the Commission on procedures for implementing Council Decision 1999/468/EC.

Documents
2008/12/03
   EP - Debate in Parliament
2008/11/14
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2008/11/14
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2008/11/05
   EP - Committee opinion
Documents
2008/11/05
   EP - Vote in committee
Details

The Committee on Economic and Monetary Affairs adopted a report drafted by José Manuel GARCIA-MARGALLO y MARFIL (EPP-ED, SP) and amended the proposal for a Council regulation amending Regulation (EC) No 1798/2003 to combat tax evasion connected with intra-Community transactions.

The main amendments – adopted in the framework of the consultation procedure – are as follows:

- several amendments clarify the procedure applicable to the implementing measures, the regulatory procedure;

- an amendment strengthens the Commission's role in the preparation of analyses and the exchange of best practices.

The committee states that the Member States and the Commission must periodically evaluate the application of the Regulation. The Commission shall pool information relating to the Member States' actions against fraud, shall publicise the most successful, and shall propose measures that it considers most appropriate for remedying fraudulent behaviour.

The Commission shall draw up a set of indicators for defining the areas in which the risk of non-compliance with tax law is greater than others. National tax authorities' measures shall be inspired by the need to remedy fraud and facilitate law-abiding behaviour by honest taxpayers. A list of statistical data needed for evaluation of the operation of this Regulation shall be determined in accordance with the regulatory procedure. On the basis of the data thus compiled, the Commission shall draw up a set of indicators with a view to ascertaining to what extent each Member State will cooperate with the Commission and the other Member States in providing them with the available information and offering them the necessary assistance for remedying fraud. Those reports shall be made available to the public.

2008/11/04
   CSL - Debate in Council
Details

The Council reached agreement in principle on a general approach on proposals for a Directive and Regulation to strengthen the fight against VAT (value added tax) fraud.

The Directive and Regulation will be adopted at a forthcoming Council meeting, once the European Parliament has delivered its opinion.

Documents
2008/11/04
   CSL - Council Meeting
2008/10/22
   ESC - Economic and Social Committee: opinion, report
Documents
2008/10/07
   CSL - Resolution/conclusions adopted by Council
2008/10/07
   CSL - Council Meeting
2008/08/22
   EP - Committee draft report
Documents
2008/06/25
   EP - GERINGER DE OEDENBERG Lidia Joanna (PSE) appointed as rapporteur in JURI
2008/04/22
   EP - GARCÍA-MARGALLO Y MARFIL José Manuel (PPE-DE) appointed as rapporteur in ECON
2008/04/10
   EP - Committee referral announced in Parliament
2008/03/17
   EC - Legislative proposal
Details

PURPOSE : to amend Regulation (EC) No 1798/2003 to combat tax evasion connected with intra-Community transactions.

PROPOSED ACT : Council Regulation

CONTENT : this proposal and the proposal to amend Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community transactions (see CNS/2008/0058) are intended to rectify the shortcomings of the intra-Community VAT arrangements. The system for the exchange of information on intra-Community supplies of goods established under the transitional VAT arrangements adopted when the single market was introduced is no longer sufficient to combat effectively tax evasion connected with intra-Community transactions. The Council has asked the Commission to submit a proposal aimed at reducing to one month both the reference period for the collection of information on intra-Community transactions and the maximum period for the transmission of that information between Member States.

The proposed measure is aimed solely at speeding up the collection and exchange of information on intra-Community transactions. The provisions in force are set out in Chapters 5 and 6 of Title XI of Council Directive 2006/112/EC and in Chapter V of Regulation (EC) No 1798/2003. Under the current provisions, data are collected from businesses with the following frequency: the recapitulative statements containing information on intra-Community supplies of goods are submitted by traders quarterly, in some cases monthly. From 1 January 2010 the recapitulative statements will also include information on supplies of services in the Member State of the customer for which the customer is liable for payment of VAT. Information on intra-Community acquisitions of goods in the Member State of arrival is collected by means of VAT returns, which are submitted on a monthly, two-monthly, quarterly, six-monthly or annual basis. At present, the interval between the time at which a transaction takes place and the time at which the information is made available to the Member State of the purchaser ranges from three to six months. The proposal would reduce this interval to one or two months.

Directive 2006/112/EC already gives Member States the option of collecting recapitulative statements on a monthly basis. Since, however, this option does not directly benefit the Member State collecting the information, only four Member States collect monthly statements from a significant number of taxable persons.

The proposal also contains a significant simplification for businesses by obliging the Member States to allow recapitulative statements and VAT returns to be submitted by electronic file transfer.

Accordingly, the proposal aims to do the following:

- reducing to one month the period for declaring intra-Community transactions in the recapitulative statements referred to in Title XI, Chapter 6, of Council Directive 2006/112/EC.

- reducing from three months to one month the period for transmission of this information between Member States.

- to obtain the information needed to combat tax evasion, it also proposed that information be collected monthly on intra-Community acquisitions of goods and purchases of services from a supplier established in another Member State for which the customer is liable for VAT. To do this, purchasers or customers carrying out such transactions for an amount higher than EUR 200 000 per calendar year will be obliged to submit their VAT returns monthly. This threshold has been calculated so as to avoid imposing further obligations on businesses making intra-Community acquisitions on an occasional basis or for small amounts while covering amounts significant for fraud;

- to provide for the amounts relating to the services concerned to be entered separately in the return for the cross-checking purposes;

- to enact provisions aimed at harmonising the rules for charging VAT on services in order to make sure that transactions are declared by the vendor and the purchaser during the same period. This provision will enable the information submitted

- to be cross-checked efficiently.

Lastly, the proposal includes a provision aimed at simplifying the procedures for submitting recapitulative statements in Member States where these procedures are unusually complex in order to reduce the burden that such submission can represent for businesses.

2008/03/16
   EC - Legislative proposal published
Details

PURPOSE : to amend Regulation (EC) No 1798/2003 to combat tax evasion connected with intra-Community transactions.

PROPOSED ACT : Council Regulation

CONTENT : this proposal and the proposal to amend Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community transactions (see CNS/2008/0058) are intended to rectify the shortcomings of the intra-Community VAT arrangements. The system for the exchange of information on intra-Community supplies of goods established under the transitional VAT arrangements adopted when the single market was introduced is no longer sufficient to combat effectively tax evasion connected with intra-Community transactions. The Council has asked the Commission to submit a proposal aimed at reducing to one month both the reference period for the collection of information on intra-Community transactions and the maximum period for the transmission of that information between Member States.

The proposed measure is aimed solely at speeding up the collection and exchange of information on intra-Community transactions. The provisions in force are set out in Chapters 5 and 6 of Title XI of Council Directive 2006/112/EC and in Chapter V of Regulation (EC) No 1798/2003. Under the current provisions, data are collected from businesses with the following frequency: the recapitulative statements containing information on intra-Community supplies of goods are submitted by traders quarterly, in some cases monthly. From 1 January 2010 the recapitulative statements will also include information on supplies of services in the Member State of the customer for which the customer is liable for payment of VAT. Information on intra-Community acquisitions of goods in the Member State of arrival is collected by means of VAT returns, which are submitted on a monthly, two-monthly, quarterly, six-monthly or annual basis. At present, the interval between the time at which a transaction takes place and the time at which the information is made available to the Member State of the purchaser ranges from three to six months. The proposal would reduce this interval to one or two months.

Directive 2006/112/EC already gives Member States the option of collecting recapitulative statements on a monthly basis. Since, however, this option does not directly benefit the Member State collecting the information, only four Member States collect monthly statements from a significant number of taxable persons.

The proposal also contains a significant simplification for businesses by obliging the Member States to allow recapitulative statements and VAT returns to be submitted by electronic file transfer.

Accordingly, the proposal aims to do the following:

- reducing to one month the period for declaring intra-Community transactions in the recapitulative statements referred to in Title XI, Chapter 6, of Council Directive 2006/112/EC.

- reducing from three months to one month the period for transmission of this information between Member States.

- to obtain the information needed to combat tax evasion, it also proposed that information be collected monthly on intra-Community acquisitions of goods and purchases of services from a supplier established in another Member State for which the customer is liable for VAT. To do this, purchasers or customers carrying out such transactions for an amount higher than EUR 200 000 per calendar year will be obliged to submit their VAT returns monthly. This threshold has been calculated so as to avoid imposing further obligations on businesses making intra-Community acquisitions on an occasional basis or for small amounts while covering amounts significant for fraud;

- to provide for the amounts relating to the services concerned to be entered separately in the return for the cross-checking purposes;

- to enact provisions aimed at harmonising the rules for charging VAT on services in order to make sure that transactions are declared by the vendor and the purchaser during the same period. This provision will enable the information submitted

- to be cross-checked efficiently.

Lastly, the proposal includes a provision aimed at simplifying the procedures for submitting recapitulative statements in Member States where these procedures are unusually complex in order to reduce the burden that such submission can represent for businesses.

Documents

Votes

Rapport García-Margallo A6-0449/2008 - résolution #

2008/12/04 Outcome: +: 597, -: 19, 0: 8
DE IT FR PL GB ES RO NL PT BE HU EL SE BG CZ LT AT DK FI SK IE LV SI EE LU CY MT
Total
81
58
57
48
62
41
25
26
23
22
18
19
17
16
15
12
14
13
11
10
9
7
6
5
4
3
2
icon: PPE-DE PPE-DE
221

Lithuania PPE-DE

1

Denmark PPE-DE

1

Slovenia PPE-DE

3

Estonia PPE-DE

For (1)

1

Luxembourg PPE-DE

3

Malta PPE-DE

For (1)

1
icon: PSE PSE
173

Czechia PSE

For (1)

1

Lithuania PSE

2

Finland PSE

2

Slovakia PSE

2

Ireland PSE

1

Slovenia PSE

For (1)

1

Estonia PSE

2

Malta PSE

For (1)

1
icon: ALDE ALDE
84

Hungary ALDE

1

Sweden ALDE

2

Austria ALDE

1

Ireland ALDE

For (1)

1

Latvia ALDE

1

Slovenia ALDE

2

Estonia ALDE

2

Luxembourg ALDE

For (1)

1

Cyprus ALDE

For (1)

1
icon: UEN UEN
38

Lithuania UEN

2

Denmark UEN

For (1)

1

Latvia UEN

2
icon: Verts/ALE Verts/ALE
37

Italy Verts/ALE

2

United Kingdom Verts/ALE

3

Romania Verts/ALE

1

Belgium Verts/ALE

For (1)

1

Sweden Verts/ALE

For (1)

1

Austria Verts/ALE

1

Denmark Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Latvia Verts/ALE

1
icon: GUE/NGL GUE/NGL
33

France GUE/NGL

2

United Kingdom GUE/NGL

1

Netherlands GUE/NGL

2

Portugal GUE/NGL

For (1)

3
3

Sweden GUE/NGL

2

Denmark GUE/NGL

1

Finland GUE/NGL

For (1)

1

Cyprus GUE/NGL

2
icon: NI NI
24

Italy NI

Against (1)

3

Poland NI

1

United Kingdom NI

5

Belgium NI

Against (1)

3

Bulgaria NI

3

Czechia NI

Against (1)

1

Austria NI

Against (1)

2

Slovakia NI

2
icon: IND/DEM IND/DEM
14

Netherlands IND/DEM

2

Sweden IND/DEM

For (1)

Against (1)

2

Denmark IND/DEM

Against (1)

1
AmendmentsDossier
10 2008/0059(CNS)
2008/10/15 JURI 10 amendments...
source: PE-414.336

History

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

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  • date: 2008-10-07T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2894
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ECON
date
2008-04-22T00:00:00
rapporteur
name: GARCÍA-MARGALLO Y MARFIL José Manuel group: European People's Party (Christian Democrats) and European Democrats abbr: PPE-DE
committees/0
body
EP
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committee_full
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CONT
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Committee Opinion
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committee_full
Budgetary Control
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committees/1
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EP
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committee
ECON
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2008-04-22T00:00:00
committee_full
Economic and Monetary Affairs
rapporteur
group: PPE-DE name: GARCÍA-MARGALLO Y MARFIL José Manuel
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Legal Affairs
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JURI
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2008-06-25T00:00:00
rapporteur
name: GERINGER DE OEDENBERG Lidia Joanna group: Socialist Group in the European Parliament abbr: PSE
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EP
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council
  • body: CSL type: Council Meeting council: Employment, Social Policy, Health and Consumer Affairs meeting_id: 2916 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=2916*&MEET_DATE=16/12/2008 date: 2008-12-16T00:00:00
  • body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2901 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=2901*&MEET_DATE=04/11/2008 date: 2008-11-04T00:00:00
  • body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2894 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=2894*&MEET_DATE=07/10/2008 date: 2008-10-07T00:00:00
docs
  • date: 2008-08-22T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE411.933 title: PE411.933 type: Committee draft report body: EP
  • date: 2008-09-17T00:00:00 docs: title: PE412.257 type: Amendments tabled in committee body: EP
  • date: 2008-10-22T00:00:00 docs: url: https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:1682)(documentyear:2008)(documentlanguage:EN) title: CES1682/2008 type: Economic and Social Committee: opinion, report body: ESC
  • date: 2008-11-05T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE412.323&secondRef=02 title: PE412.323 committee: JURI type: Committee opinion body: EP
  • date: 2008-11-14T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2008-449&language=EN title: A6-0449/2008 type: Committee report tabled for plenary, 1st reading/single reading body: EP
  • date: 2009-01-29T00:00:00 docs: url: /oeil/spdoc.do?i=16344&j=0&l=en title: SP(2009)402 type: Commission response to text adopted in plenary
events
  • date: 2008-03-17T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2008/0147/COM_COM(2008)0147_EN.pdf title: COM(2008)0147 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2008&nu_doc=147 title: EUR-Lex summary: PURPOSE : to amend Regulation (EC) No 1798/2003 to combat tax evasion connected with intra-Community transactions. PROPOSED ACT : Council Regulation CONTENT : this proposal and the proposal to amend Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community transactions (see CNS/2008/0058) are intended to rectify the shortcomings of the intra-Community VAT arrangements. The system for the exchange of information on intra-Community supplies of goods established under the transitional VAT arrangements adopted when the single market was introduced is no longer sufficient to combat effectively tax evasion connected with intra-Community transactions. The Council has asked the Commission to submit a proposal aimed at reducing to one month both the reference period for the collection of information on intra-Community transactions and the maximum period for the transmission of that information between Member States. The proposed measure is aimed solely at speeding up the collection and exchange of information on intra-Community transactions. The provisions in force are set out in Chapters 5 and 6 of Title XI of Council Directive 2006/112/EC and in Chapter V of Regulation (EC) No 1798/2003. Under the current provisions, data are collected from businesses with the following frequency: the recapitulative statements containing information on intra-Community supplies of goods are submitted by traders quarterly, in some cases monthly. From 1 January 2010 the recapitulative statements will also include information on supplies of services in the Member State of the customer for which the customer is liable for payment of VAT. Information on intra-Community acquisitions of goods in the Member State of arrival is collected by means of VAT returns, which are submitted on a monthly, two-monthly, quarterly, six-monthly or annual basis. At present, the interval between the time at which a transaction takes place and the time at which the information is made available to the Member State of the purchaser ranges from three to six months. The proposal would reduce this interval to one or two months. Directive 2006/112/EC already gives Member States the option of collecting recapitulative statements on a monthly basis. Since, however, this option does not directly benefit the Member State collecting the information, only four Member States collect monthly statements from a significant number of taxable persons. The proposal also contains a significant simplification for businesses by obliging the Member States to allow recapitulative statements and VAT returns to be submitted by electronic file transfer. Accordingly, the proposal aims to do the following: - reducing to one month the period for declaring intra-Community transactions in the recapitulative statements referred to in Title XI, Chapter 6, of Council Directive 2006/112/EC. - reducing from three months to one month the period for transmission of this information between Member States. - to obtain the information needed to combat tax evasion, it also proposed that information be collected monthly on intra-Community acquisitions of goods and purchases of services from a supplier established in another Member State for which the customer is liable for VAT. To do this, purchasers or customers carrying out such transactions for an amount higher than EUR 200 000 per calendar year will be obliged to submit their VAT returns monthly. This threshold has been calculated so as to avoid imposing further obligations on businesses making intra-Community acquisitions on an occasional basis or for small amounts while covering amounts significant for fraud; - to provide for the amounts relating to the services concerned to be entered separately in the return for the cross-checking purposes; - to enact provisions aimed at harmonising the rules for charging VAT on services in order to make sure that transactions are declared by the vendor and the purchaser during the same period. This provision will enable the information submitted - to be cross-checked efficiently. Lastly, the proposal includes a provision aimed at simplifying the procedures for submitting recapitulative statements in Member States where these procedures are unusually complex in order to reduce the burden that such submission can represent for businesses.
  • date: 2008-04-10T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2008-10-07T00:00:00 type: Resolution/conclusions adopted by Council body: CSL
  • date: 2008-11-04T00:00:00 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=2901*&MEET_DATE=04/11/2008 title: 2901 summary: The Council reached agreement in principle on a general approach on proposals for a Directive and Regulation to strengthen the fight against VAT (value added tax) fraud. The Directive and Regulation will be adopted at a forthcoming Council meeting, once the European Parliament has delivered its opinion.
  • date: 2008-11-05T00:00:00 type: Vote in committee, 1st reading/single reading body: EP summary: The Committee on Economic and Monetary Affairs adopted a report drafted by José Manuel GARCIA-MARGALLO y MARFIL (EPP-ED, SP) and amended the proposal for a Council regulation amending Regulation (EC) No 1798/2003 to combat tax evasion connected with intra-Community transactions. The main amendments – adopted in the framework of the consultation procedure – are as follows: - several amendments clarify the procedure applicable to the implementing measures, the regulatory procedure; - an amendment strengthens the Commission's role in the preparation of analyses and the exchange of best practices. The committee states that the Member States and the Commission must periodically evaluate the application of the Regulation. The Commission shall pool information relating to the Member States' actions against fraud, shall publicise the most successful, and shall propose measures that it considers most appropriate for remedying fraudulent behaviour. The Commission shall draw up a set of indicators for defining the areas in which the risk of non-compliance with tax law is greater than others. National tax authorities' measures shall be inspired by the need to remedy fraud and facilitate law-abiding behaviour by honest taxpayers. A list of statistical data needed for evaluation of the operation of this Regulation shall be determined in accordance with the regulatory procedure. On the basis of the data thus compiled, the Commission shall draw up a set of indicators with a view to ascertaining to what extent each Member State will cooperate with the Commission and the other Member States in providing them with the available information and offering them the necessary assistance for remedying fraud. Those reports shall be made available to the public.
  • date: 2008-11-14T00:00:00 type: Committee report tabled for plenary, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2008-449&language=EN title: A6-0449/2008
  • date: 2008-12-03T00:00:00 type: Debate in Parliament body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20081203&type=CRE title: Debate in Parliament
  • date: 2008-12-04T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=16344&l=en title: Results of vote in Parliament
  • date: 2008-12-04T00:00:00 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=P6-TA-2008-578 title: T6-0578/2008 summary: The European Parliament adopted, by 597 votes to 19 with 8 abstentions, a legislative resolution amending the proposal for a Council regulation amending Regulation (EC) No 1798/2003 to combat tax evasion connected with intra-Community transactions. The report had been tabled for consideration in plenary by José Manuel GARCIA-MARGALLO y MARFIL (EPP-ED, SP) on behalf of the Committee on Economic and Monetary Affairs. The main amendments – adopted in the framework of the consultation procedure – are as follows: - several amendments clarify the procedure applicable to the implementing measures, the regulatory procedure; - Parliament specified that Member States and the Commission shall periodically evaluate the application of this Regulation. The Commission shall pool information relating to the Member States' actions against fraud, shall publicise the most successful, and shall propose measures that it considers most appropriate for remedying fraudulent behaviour; - the Commission shall draw up a set of indicators for defining the areas in which the risk of non-compliance with tax law is greater than others. National tax authorities' measures shall be inspired by the need to remedy fraud and facilitate law-abiding behaviour by honest taxpayers; - a list of statistical data needed for evaluation of the application of the Regulation shall be determined in accordance with the regulatory procedure. On the basis of the data thus compiled, the Commission shall draw up a set of indicators with a view to ascertaining to what extent each Member State will cooperate with the Commission and the other Member States in providing them with the available information and offering them the necessary assistance for remedying fraud. Those reports shall be made available to the public; - the European Parliament shall be fully informed of the measures envisaged, in accordance with point 5 of the Agreement between the European Parliament and the Commission on procedures for implementing Council Decision 1999/468/EC.
  • date: 2008-12-16T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL
  • date: 2008-12-16T00:00:00 type: End of procedure in Parliament body: EP
  • date: 2009-01-20T00:00:00 type: Final act published in Official Journal summary: PURPOSE: to amend Regulation (EC) No 1798/2003 to combat tax evasion connected with intra-Community transactions. LEGISLATIVE ACT: Council Regulation (EC) No 37/2009 amending Regulation (EC) No 1798/2003 on administrative cooperation in the field of value added tax, in order to combat tax evasion connected with intra-Community transactions CONTENT: the Council adopted this Regulation stepping up the fight against evasion of value added tax (VAT). It adopted two new legislative acts which are intended to ensure that information on cross-border transactions is collected and exchanged between Member States more quickly, to enable more rapid detection of cases of fraud, and in particular of "VAT carousels". (Please refer to CNS/2008/0058 .) The fight against VAT fraud represents a major challenge both for the EU and for national budgets. Every year, this type of fraud costs Member States billions of euros. It often takes the form of fraud circuits known as "VAT carousels", which target cross-border transactions. In November 2006, the Council agreed to establish a strategy to supplement at EU level the efforts being made nationally to combat fraud. The adoption of this Regulation and Directive 2008/117/EC provide for a reduction in the statutory time limits imposed on operators for the declaration of transactions for VAT purposes, together with a reduction in the time limits for transmission of such information between Member States. However, in order to prevent the administrative burden on undertakings becoming excessive, these acts focus particularly on supplies of goods, which are the principal conduit for "carousel" fraud. Consequently: as a general rule, as from 1 January 2010 transactions will be declared for VAT purposes on a monthly basis ; Member States will nevertheless be able to authorise operators with less than EUR 50 000 (excluding VAT) per quarter for cross-border supplies of goods (EUR 100 000 up to 31 December 2011) and all service providers to continue to submit recapitulative statements on a quarterly basis; before 30 June 2011 the Commission will evaluate the impact of the new provisions on Member States' capacity to fight fraud. ENTRY INTO FORCE: 01/01/2010. docs: title: Regulation 2009/37 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32009R0037 title: OJ L 014 20.01.2009, p. 0001 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2009:014: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 commissioner: KOVÁCS László
procedure/dossier_of_the_committee
Old
ECON/6/61260
New
  • ECON/6/61260
procedure/final/url
Old
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32009R0037
New
https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32009R0037
procedure/instrument
Old
Regulation
New
  • Regulation
  • Amending Regulation (EC) No 1798/2003 2001/0133(CNS)
procedure/subject
Old
  • 2.70.02 Indirect taxation, VAT, excise duties
  • 2.80 Cooperation between administrations
  • 7.30.30.06 Action to combat economic fraud
New
2.70.02
Indirect taxation, VAT, excise duties
2.80
Cooperation between administrations
7.30.30.06
Action to combat economic fraud and corruption
procedure/summary
  • Amending Regulation (EC) No 1798/2003
procedure/title
Old
Value added tax (VAT): administrative cooperation to combat tax evasion connected with intra-Community transactions
New
Value added tax (VAT): administrative cooperation to combat tax evasion connected with intra-Community transactions
activities/0/docs/0/url
Old
http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2008/0147/COM_COM(2008)0147_EN.pdf
New
http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2008/0147/COM_COM(2008)0147_EN.pdf
links/European Commission/title
Old
PreLex
New
EUR-Lex
activities
  • date: 2008-03-17T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2008/0147/COM_COM(2008)0147_EN.pdf celexid: CELEX:52008PC0147(02):EN type: Legislative proposal published title: COM(2008)0147 type: Legislative proposal published body: EC commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union Commissioner: KOVÁCS László
  • date: 2008-04-10T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: False committee_full: Budgetary Control committee: CONT body: EP responsible: True committee: ECON date: 2008-04-22T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: GARCÍA-MARGALLO Y MARFIL José Manuel body: EP responsible: False committee_full: Internal Market and Consumer Protection committee: IMCO body: EP responsible: False committee: JURI date: 2008-06-25T00:00:00 committee_full: Legal Affairs rapporteur: group: PSE name: GERINGER DE OEDENBERG Lidia Joanna
  • date: 2008-10-07T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2894
  • body: CSL meeting_id: 2901 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=2901*&MEET_DATE=04/11/2008 type: Debate in Council title: 2901 council: Economic and Financial Affairs ECOFIN date: 2008-11-04T00:00:00 type: Council Meeting
  • date: 2008-11-05T00:00:00 body: EP committees: body: EP responsible: False committee_full: Budgetary Control committee: CONT body: EP responsible: True committee: ECON date: 2008-04-22T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: GARCÍA-MARGALLO Y MARFIL José Manuel body: EP responsible: False committee_full: Internal Market and Consumer Protection committee: IMCO body: EP responsible: False committee: JURI date: 2008-06-25T00:00:00 committee_full: Legal Affairs rapporteur: group: PSE name: GERINGER DE OEDENBERG Lidia Joanna type: Vote in committee, 1st reading/single reading
  • date: 2008-11-14T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2008-449&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A6-0449/2008 body: EP committees: body: EP responsible: False committee_full: Budgetary Control committee: CONT body: EP responsible: True committee: ECON date: 2008-04-22T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: GARCÍA-MARGALLO Y MARFIL José Manuel body: EP responsible: False committee_full: Internal Market and Consumer Protection committee: IMCO body: EP responsible: False committee: JURI date: 2008-06-25T00:00:00 committee_full: Legal Affairs rapporteur: group: PSE name: GERINGER DE OEDENBERG Lidia Joanna type: Committee report tabled for plenary, 1st reading/single reading
  • date: 2008-12-03T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20081203&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament
  • date: 2008-12-04T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=16344&l=en type: Results of vote in Parliament title: Results of vote in Parliament url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2008-578 type: Decision by Parliament, 1st reading/single reading title: T6-0578/2008 body: EP type: Results of vote in Parliament
  • date: 2008-12-16T00:00:00 body: CSL type: Council Meeting council: Employment, Social Policy, Health and Consumer Affairs meeting_id: 2916
  • date: 2008-12-16T00:00:00 body: EP type: End of procedure in Parliament
  • date: 2008-12-16T00:00:00 body: EP/CSL type: Act adopted by Council after consultation of Parliament
  • date: 2009-01-20T00:00:00 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=32009R0037 title: Regulation 2009/37 url: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2009:014:TOC title: OJ L 014 20.01.2009, p. 0001
committees
  • body: EP responsible: False committee_full: Budgetary Control committee: CONT
  • body: EP responsible: True committee: ECON date: 2008-04-22T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: GARCÍA-MARGALLO Y MARFIL José Manuel
  • body: EP responsible: False committee_full: Internal Market and Consumer Protection committee: IMCO
  • body: EP responsible: False committee: JURI date: 2008-06-25T00:00:00 committee_full: Legal Affairs rapporteur: group: PSE name: GERINGER DE OEDENBERG Lidia Joanna
links
National parliaments
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 commissioner: KOVÁCS László
procedure
dossier_of_the_committee
ECON/6/61260
reference
2008/0059(CNS)
instrument
Regulation
legal_basis
EC Treaty (after Amsterdam) EC 093
stage_reached
Procedure completed
summary
Amending Regulation (EC) No 1798/2003
subtype
Legislation
title
Value added tax (VAT): administrative cooperation to combat tax evasion connected with intra-Community transactions
type
CNS - Consultation procedure
final
subject