2011/2898(RSP) | [ParlTrack]

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2011/2898(RSP) Resolution on the modernisation of VAT legislation in order to boost the digital single market

Progress: Procedure completed

Legal Basis:

RoP 136-p5

Subjects

Events

2011/11/17

EP - Results of vote in Parliament

Documents

Results of vote in Parliament

2011/11/17

EP - Decision by Parliament

Details

Following the debate held during the sitting of 16th November, the European Parliament adopted by 484 votes to 48, with 56 abstentions, a resolution on the modernisation of VAT legislation in order to boost the digital single market.

The resolution had been tabled by the S&D, ALDE, EPP Groups, Kay Swinburne and Ashley Fox.

It notes that the Commission is currently looking into the future of VAT, and that the EU 2020 strategy must be taken into account in this connection. Members point out that the current legal framework, with particular reference to Annex 3 to Directive 2006/112/EC as regards the place of supply of services is a barrier to the development of new digital services and thus inconsistent with the goals set out in the ‘A Digital Agenda for Europe’ . The EU must be ambitious and go beyond merely remedying the inconsistencies of the current legal framework, and encouraging companies to develop and offer new pan-European online services should be a priority in the review of VAT rules.

Members consider that the VAT rates applicable to books illustrate the shortcomings of current legislation in that, while Member States may apply reduced VAT rates to the supply of books on all physical media, e-books are subject to a standard rate of no less than 15%. This discrimination is untenable, given the potential growth of this segment of the market. With a view to developing a genuine single market, EU law could allow Member States to apply, on a temporary basis, a reduced VAT rate to electronically supplied services with a cultural content . This new category, which would be included in the current Annex 3 to Directive 2006/112/EC, could cover the provision of online services, such as TV, music, books or newspapers and magazines, by a supplier established within the EU to any consumer resident in the EU. Members take the view that the EU needs to push ahead with the creation, production and distribution (on all platforms) of digital content and that the application of a reduced VAT rate to online cultural content could certainly boost growth.

They also draw attention to the OECD principles on the taxation of e-commerce which were agreed at a conference in Ottawa in 1998 and which establish that rules governing consumption taxes, such as VAT, should result in taxation in the jurisdiction where consumption takes place. In accordance with Directive 2008/8/EC, the OECD principles will apply to the EU as from 1 January 2015. In order to enable all Member States to benefit equally from the digital single market, the principle of taxation in the Member State where consumption takes place should apply as soon as possible, and Members want the Commission to look into the possibility of reviewing Directive 2008/8/EC with a view to requiring VAT to be paid in accordance with the destination principle by 1 January 2015.

Documents

T7-0513/2011

2011/11/17

EP - End of procedure in Parliament

2011/11/16

EP - Debate in Parliament

Details

O-000226/2011

Documents

Debate in Parliament

2011/11/15

EP - Motion for a resolution

Documents

B7-0608/2011

2011/11/15

EP - Motion for a resolution

Documents

B7-0609/2011

2011/11/15

EP - Motion for a resolution

Documents

B7-0610/2011

2011/11/15

EP - Motion for a resolution

Documents

B7-0611/2011

2011/11/15

Joint motion for resolution

Documents

RC-B7-0608/2011

2011/11/10

EP - Oral question/interpellation by Parliament

Documents

B7-0648/2011

Documents

Results of vote in Parliament: Results of vote in Parliament
Decision by Parliament: T7-0513/2011
Debate in Parliament: Debate in Parliament
Motion for a resolution: B7-0608/2011
Motion for a resolution: B7-0609/2011
Motion for a resolution: B7-0610/2011
Motion for a resolution: B7-0611/2011
Joint motion for resolution: RC-B7-0608/2011
Oral question/interpellation by Parliament: B7-0648/2011
Oral question/interpellation by Parliament: B7-0648/2011
Motion for a resolution: B7-0608/2011
Motion for a resolution: B7-0609/2011
Motion for a resolution: B7-0610/2011
Motion for a resolution: B7-0611/2011
Joint motion for resolution: RC-B7-0608/2011

Activities

László TŐKÉS
Plenary Speeches (2)
- 2016/11/22 Modernisation of VAT legislation in order to boost the digital single market (debate)
- 2016/11/22 Modernisation of VAT legislation in order to boost the digital single market (debate)
Elena BĂSESCU
Plenary Speeches (1)
- 2016/11/22 Modernisation of VAT legislation in order to boost the digital single market (debate)
Saïd EL KHADRAOUI
Plenary Speeches (1)
- 2016/11/22 Modernisation of VAT legislation in order to boost the digital single market (debate)
Marielle BOULLIER GALLO
Plenary Speeches (1)
- 2016/11/22 Modernisation of VAT legislation in order to boost the digital single market (debate)
Olle LUDVIGSSON
Plenary Speeches (1)
- 2016/11/22 Modernisation of VAT legislation in order to boost the digital single market (debate)
Rolandas PAKSAS
Plenary Speeches (1)
- 2016/11/22 Modernisation of VAT legislation in order to boost the digital single market (debate)
Jaroslav PAŠKA
Plenary Speeches (1)
- 2016/11/22 Modernisation of VAT legislation in order to boost the digital single market (debate)
Diana WALLIS
Plenary Speeches (1)
- 2016/11/22 Modernisation of VAT legislation in order to boost the digital single market (debate)

History

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

2021-12-18Show (11) Changes | Timetravel

docs/0/docs/0/url	Old http://www.europarl.europa.eu/doceo/document/B-7-2011-0648_EN.html New https://www.europarl.europa.eu/doceo/document/B-7-2011-0648_EN.html
docs/1/docs/0/url	Old http://www.europarl.europa.eu/doceo/document/B-7-2011-0608_EN.html New https://www.europarl.europa.eu/doceo/document/B-7-2011-0608_EN.html
docs/2/docs/0/url	Old http://www.europarl.europa.eu/doceo/document/B-7-2011-0609_EN.html New https://www.europarl.europa.eu/doceo/document/B-7-2011-0609_EN.html
docs/3/docs/0/url	Old http://www.europarl.europa.eu/doceo/document/B-7-2011-0610_EN.html New https://www.europarl.europa.eu/doceo/document/B-7-2011-0610_EN.html
docs/4/docs/0/url	Old http://www.europarl.europa.eu/doceo/document/B-7-2011-0611_EN.html New https://www.europarl.europa.eu/doceo/document/B-7-2011-0611_EN.html
docs/5/docs/0/url	Old http://www.europarl.europa.eu/doceo/document/RC-7-2011-0608_EN.html New https://www.europarl.europa.eu/doceo/document/RC-7-2011-0608_EN.html
events/0/docs/0/url	Old http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20111116&type=CRE New https://www.europarl.europa.eu/doceo/document/CRE-7-2011-11-16-TOC_EN.html
events/2	date 2011-11-17T00:00:00 type Decision by Parliament body EP docs url: https://www.europarl.europa.eu/doceo/document/TA-7-2011-0513_EN.html title: T7-0513/2011 summary Following the debate held during the sitting of 16th November, the European Parliament adopted by 484 votes to 48, with 56 abstentions, a resolution on the modernisation of VAT legislation in order to boost the digital single market. The resolution had been tabled by the S&D, ALDE, EPP Groups, Kay Swinburne and Ashley Fox. It notes that the Commission is currently looking into the future of VAT, and that the EU 2020 strategy must be taken into account in this connection. Members point out that the current legal framework, with particular reference to Annex 3 to Directive 2006/112/EC as regards the place of supply of services is a barrier to the development of new digital services and thus inconsistent with the goals set out in the ‘A Digital Agenda for Europe’ . The EU must be ambitious and go beyond merely remedying the inconsistencies of the current legal framework, and encouraging companies to develop and offer new pan-European online services should be a priority in the review of VAT rules. Members consider that the VAT rates applicable to books illustrate the shortcomings of current legislation in that, while Member States may apply reduced VAT rates to the supply of books on all physical media, e-books are subject to a standard rate of no less than 15%. This discrimination is untenable, given the potential growth of this segment of the market. With a view to developing a genuine single market, EU law could allow Member States to apply, on a temporary basis, a reduced VAT rate to electronically supplied services with a cultural content . This new category, which would be included in the current Annex 3 to Directive 2006/112/EC, could cover the provision of online services, such as TV, music, books or newspapers and magazines, by a supplier established within the EU to any consumer resident in the EU. Members take the view that the EU needs to push ahead with the creation, production and distribution (on all platforms) of digital content and that the application of a reduced VAT rate to online cultural content could certainly boost growth. They also draw attention to the OECD principles on the taxation of e-commerce which were agreed at a conference in Ottawa in 1998 and which establish that rules governing consumption taxes, such as VAT, should result in taxation in the jurisdiction where consumption takes place. In accordance with Directive 2008/8/EC, the OECD principles will apply to the EU as from 1 January 2015. In order to enable all Member States to benefit equally from the digital single market, the principle of taxation in the Member State where consumption takes place should apply as soon as possible, and Members want the Commission to look into the possibility of reviewing Directive 2008/8/EC with a view to requiring VAT to be paid in accordance with the destination principle by 1 January 2015.
events/2	date 2011-11-17T00:00:00 type Decision by Parliament, 1st reading/single reading body EP docs url: http://www.europarl.europa.eu/doceo/document/TA-7-2011-0513_EN.html title: T7-0513/2011 summary Following the debate held during the sitting of 16th November, the European Parliament adopted by 484 votes to 48, with 56 abstentions, a resolution on the modernisation of VAT legislation in order to boost the digital single market. The resolution had been tabled by the S&D, ALDE, EPP Groups, Kay Swinburne and Ashley Fox. It notes that the Commission is currently looking into the future of VAT, and that the EU 2020 strategy must be taken into account in this connection. Members point out that the current legal framework, with particular reference to Annex 3 to Directive 2006/112/EC as regards the place of supply of services is a barrier to the development of new digital services and thus inconsistent with the goals set out in the ‘A Digital Agenda for Europe’ . The EU must be ambitious and go beyond merely remedying the inconsistencies of the current legal framework, and encouraging companies to develop and offer new pan-European online services should be a priority in the review of VAT rules. Members consider that the VAT rates applicable to books illustrate the shortcomings of current legislation in that, while Member States may apply reduced VAT rates to the supply of books on all physical media, e-books are subject to a standard rate of no less than 15%. This discrimination is untenable, given the potential growth of this segment of the market. With a view to developing a genuine single market, EU law could allow Member States to apply, on a temporary basis, a reduced VAT rate to electronically supplied services with a cultural content . This new category, which would be included in the current Annex 3 to Directive 2006/112/EC, could cover the provision of online services, such as TV, music, books or newspapers and magazines, by a supplier established within the EU to any consumer resident in the EU. Members take the view that the EU needs to push ahead with the creation, production and distribution (on all platforms) of digital content and that the application of a reduced VAT rate to online cultural content could certainly boost growth. They also draw attention to the OECD principles on the taxation of e-commerce which were agreed at a conference in Ottawa in 1998 and which establish that rules governing consumption taxes, such as VAT, should result in taxation in the jurisdiction where consumption takes place. In accordance with Directive 2008/8/EC, the OECD principles will apply to the EU as from 1 January 2015. In order to enable all Member States to benefit equally from the digital single market, the principle of taxation in the Member State where consumption takes place should apply as soon as possible, and Members want the Commission to look into the possibility of reviewing Directive 2008/8/EC with a view to requiring VAT to be paid in accordance with the destination principle by 1 January 2015.
procedure/legal_basis/0	Rules of Procedure EP 136-p5
procedure/legal_basis/0	Rules of Procedure EP 128-p5

2020-01-19Show (7) Changes | Timetravel

docs/0/docs/0/url	Old http://www.europarl.europa.eu/sides/getDoc.do?type=MOTION&reference=B7-2011-648&language=EN New http://www.europarl.europa.eu/doceo/document/B-7-2011-0648_EN.html
docs/1/docs/0/url	Old http://www.europarl.europa.eu/sides/getDoc.do?type=MOTION&reference=B7-2011-608&language=EN New http://www.europarl.europa.eu/doceo/document/B-7-2011-0608_EN.html
docs/2/docs/0/url	Old http://www.europarl.europa.eu/sides/getDoc.do?type=MOTION&reference=B7-2011-609&language=EN New http://www.europarl.europa.eu/doceo/document/B-7-2011-0609_EN.html
docs/3/docs/0/url	Old http://www.europarl.europa.eu/sides/getDoc.do?type=MOTION&reference=B7-2011-610&language=EN New http://www.europarl.europa.eu/doceo/document/B-7-2011-0610_EN.html
docs/4/docs/0/url	Old http://www.europarl.europa.eu/sides/getDoc.do?type=MOTION&reference=B7-2011-611&language=EN New http://www.europarl.europa.eu/doceo/document/B-7-2011-0611_EN.html
docs/5/docs/0/url	Old http://www.europarl.europa.eu/sides/getDoc.do?type=MOTION&reference=P7-RC-2011-608&language=EN New http://www.europarl.europa.eu/doceo/document/RC-7-2011-0608_EN.html
events/2/docs/0/url	Old http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P7-TA-2011-513 New http://www.europarl.europa.eu/doceo/document/TA-7-2011-0513_EN.html

2019-07-06Show (11) Changes | Timetravel

activities	date: 2011-11-16T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20111116&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament date: 2011-11-17T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=20887&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=P7-TA-2011-513 type: Decision by Parliament, 1st reading/single reading title: T7-0513/2011 body: EP type: Results of vote in Parliament
commission	body: EC dg: Taxation and Customs Union commissioner: ŠEMETA Algirdas
committees
docs	date: 2011-11-10T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=MOTION&reference=B7-2011-648&language=EN title: B7-0648/2011 type: Oral question/interpellation by Parliament body: EP date: 2011-11-15T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=MOTION&reference=B7-2011-608&language=EN title: B7-0608/2011 type: Motion for a resolution body: EP date: 2011-11-15T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=MOTION&reference=B7-2011-609&language=EN title: B7-0609/2011 type: Motion for a resolution body: EP date: 2011-11-15T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=MOTION&reference=B7-2011-610&language=EN title: B7-0610/2011 type: Motion for a resolution body: EP date: 2011-11-15T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=MOTION&reference=B7-2011-611&language=EN title: B7-0611/2011 type: Motion for a resolution body: EP date: 2011-11-15T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=MOTION&reference=P7-RC-2011-608&language=EN title: RC-B7-0608/2011 type: Joint motion for resolution
events	date: 2011-11-16T00:00:00 type: Debate in Parliament body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20111116&type=CRE title: Debate in Parliament summary: O-000226/2011 date: 2011-11-17T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=20887&l=en title: Results of vote in Parliament date: 2011-11-17T00:00:00 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=P7-TA-2011-513 title: T7-0513/2011 summary: Following the debate held during the sitting of 16th November, the European Parliament adopted by 484 votes to 48, with 56 abstentions, a resolution on the modernisation of VAT legislation in order to boost the digital single market. The resolution had been tabled by the S&D, ALDE, EPP Groups, Kay Swinburne and Ashley Fox. It notes that the Commission is currently looking into the future of VAT, and that the EU 2020 strategy must be taken into account in this connection. Members point out that the current legal framework, with particular reference to Annex 3 to Directive 2006/112/EC as regards the place of supply of services is a barrier to the development of new digital services and thus inconsistent with the goals set out in the ‘A Digital Agenda for Europe’ . The EU must be ambitious and go beyond merely remedying the inconsistencies of the current legal framework, and encouraging companies to develop and offer new pan-European online services should be a priority in the review of VAT rules. Members consider that the VAT rates applicable to books illustrate the shortcomings of current legislation in that, while Member States may apply reduced VAT rates to the supply of books on all physical media, e-books are subject to a standard rate of no less than 15%. This discrimination is untenable, given the potential growth of this segment of the market. With a view to developing a genuine single market, EU law could allow Member States to apply, on a temporary basis, a reduced VAT rate to electronically supplied services with a cultural content . This new category, which would be included in the current Annex 3 to Directive 2006/112/EC, could cover the provision of online services, such as TV, music, books or newspapers and magazines, by a supplier established within the EU to any consumer resident in the EU. Members take the view that the EU needs to push ahead with the creation, production and distribution (on all platforms) of digital content and that the application of a reduced VAT rate to online cultural content could certainly boost growth. They also draw attention to the OECD principles on the taxation of e-commerce which were agreed at a conference in Ottawa in 1998 and which establish that rules governing consumption taxes, such as VAT, should result in taxation in the jurisdiction where consumption takes place. In accordance with Directive 2008/8/EC, the OECD principles will apply to the EU as from 1 January 2015. In order to enable all Member States to benefit equally from the digital single market, the principle of taxation in the Member State where consumption takes place should apply as soon as possible, and Members want the Commission to look into the possibility of reviewing Directive 2008/8/EC with a view to requiring VAT to be paid in accordance with the destination principle by 1 January 2015. date: 2011-11-17T00:00:00 type: End of procedure in Parliament body: EP
links
other	body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union commissioner: ŠEMETA Algirdas
procedure/legal_basis/0	Rules of Procedure EP 128-p5
procedure/legal_basis/0	Rules of Procedure of the European Parliament EP 128-p5
procedure/subject	Old 2.70.02 Indirect taxation, VAT, excise duties 3.30.06 Information and communication technologies 4.45.08 Cultural and artistic activities, books and reading, arts New 2.70.02 Indirect taxation, VAT, excise duties 3.30.06 Information and communication technologies, digital technologies 4.45.08 Cultural and artistic activities, books and reading, arts
procedure/subtype	Old Debate or resolution on oral questions New Debate or resolution on oral question/interpellation

2014-11-09Show (5) Changes

activities	date: 2011-11-16T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20111116&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament date: 2011-11-17T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=20887&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=P7-TA-2011-513 type: Decision by Parliament, 1st reading/single reading title: T7-0513/2011 body: EP type: Results of vote in Parliament
committees
links
other	body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union commissioner: ŠEMETA Algirdas
procedure	reference 2011/2898(RSP) title Resolution on the modernisation of VAT legislation in order to boost the digital single market legal_basis Rules of Procedure of the European Parliament EP 128-p5 stage_reached Procedure completed subtype Debate or resolution on oral questions type RSP - Resolutions on topical subjects subject 2.70.02 Indirect taxation, VAT, excise duties 3.30.06 Information and communication technologies 4.45.08 Cultural and artistic activities, books and reading, arts

Progress: Procedure completed

Legal Basis:

Subjects

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Events

Documents

Activities

History

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