Activites

• 2010/10/20 Final act published in Official Journal
  • Directive 2010/66
  • OJ L 275 20.10.2010, p. 0001
• #3036
• 2010/10/14 Council Meeting
• 2010/10/14 End of procedure in Parliament
• 2010/10/14 Act adopted by Council after consultation of Parliament
• 2010/09/22 Results of vote in Parliament
  • Results of vote in Parliament
  • T7-0330/2010 summary

    The European Parliament adopted by 538 votes to 3, with 5 abstentions, a legislative resolution amending, under the consultation procedure, the proposal for a Council directive amending Directive 2008/9/EC laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State.The amendment adopted in plenary aims to clarify the interim regime, pending the adoption of the regulation that will implement article 291 of the Treaty on the Functioning of the European Union (TFEU) (post-comitology regime). This amendment, which is based on the European Parliament’s standing practice, will make sure that the European Parliament’s rights in the framework of the comitology procedure are duly safeguarded during the interim period.

• 2010/09/14 Committee report tabled for plenary, 1st reading/single reading
  • A7-0247/2010
• 2010/09/13 Vote in committee, 1st reading/single reading
• 2010/09/07 Committee referral announced in Parliament, 1st reading/single reading
• 2010/07/15 Legislative proposal published
  • COM(2010)0381 summary

    PURPOSE: extend the deadline for submission of a refund application under Directive 2008/9/EC laying down detailed rules for the refund of value added tax to 31 March 2011. PROPOSED ACT: Council Directive. BACKGROUND: Council Directive 2008/9/EC (the Refund Directive) allows for non-established taxable persons to reclaim VAT on business expenses incurred in another Member State (the Member State of refund) via an electronic web portal set up in their own Member State (the Member State of establishment). The Refund Directive states that applications should be submitted to the Member State of establishment at the latest on 30 September of the calendar year following the refund period. As the Directive came into force on 1 January 2010, any applications concerning 2009 are to be submitted to the Member State of establishment by 30 September 2010 at the latest.Some Member States opened their web portals very late (up to the middle of May 2010) and there have been various technical problems with the operability and access to certain portals. Member States have also had divergent views of how the system should operate from a technical point of view, which have only come to light once the system has been operational. This has also contributed to a number of delays and problems in the submission and processing of applications.Following a number of problems incurred in the practical application of the procedure at the level of several Member States, it is proposed to amend the Refund Directive in order to: (i) give taxable persons more time to submit applications relating to refund periods in 2009; (ii) provide that the Commission can adopt the necessary implementing measures following the opinion of the Standing Committee on Administrative Co-operation.IMPACT ANALYSIS: as this measure does not significantly amend the existing measure, no impact assessment is necessary.LEGAL BASIS: Article 113 of the Treaty on the Functioning of the European Union (TFEU).CONTENT: the proposal will extend the deadline for submission of a refund application under Directive 2008/9/EC to 31 March 2011 exceptionally for applications concerning refund periods in 2009, and provide for certain implementing measures to be adopted under the procedure provided for in Council Regulation (EC) No 1798/2003 on administrative cooperation in the field of value added tax.This would allow the Member States and the Commission to agree on the necessary technical aspects of application of the Directive, and hence improve the running of the system.BUDGETARY IMPLICATION: the proposal has no negative impact on the EU budget.

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

Documents

• Legislative proposal published: COM(2010)0381
• Committee report tabled for plenary, 1st reading/single reading: A7-0247/2010
• Results of vote in Parliament: Results of vote in Parliament
• Decision by Parliament, 1st reading/single reading: T7-0330/2010
• : Directive 2010/66
• : OJ L 275 20.10.2010, p. 0001

History

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