Progress: Procedure completed
Role | Committee | Rapporteur | Shadows |
---|---|---|---|
Lead | ECON | CASA David ( PPE) | BOWLES Sharon ( ALDE), JOLY Eva ( Verts/ALE), FOX Ashley ( ECR) |
Committee Opinion | REGI | ||
Committee Legal Basis Opinion | JURI | VOSS Axel ( PPE) |
Lead committee dossier:
Legal Basis:
TFEU 113
Legal Basis:
TFEU 113Subjects
Events
PURPOSE: to amend Directives 2006/112/EC on the common system of value added tax and 2008/118/EC as regards the French outermost regions and Mayotte in particular.
LEGISLATIVE ACT: Council Directive 2013/61/EU amending Directives 2006/112/EC and 2008/118/EC as regards the French outermost regions and Mayotte in particular.
CONTENT: from 1 January 2014, the status of Mayotte will be that of outermost region within the meaning of Article 349 of the Treaty on the Functioning of the European Union (TFEU) instead of that of an overseas country or territory (OCT) within the meaning of Article 355(2) of the TFEU.
Union tax provisions will apply to Mayotte after this amendment of status.
As regards value added tax (VAT) and excise duties, Mayotte is in a situation similar to that of the other French outermost regions (Guadeloupe, French Guiana, Martinique, Réunion and Saint-Martin), which fall outside the territorial scope of Council Directive 2006/112/EC and Council Directive 2008/118/EC, and should therefore be excluded from the territorial scope of those Directives as from the date its status is amended under the TFEU.
Consequently, this Directive makes it clear that Mayotte and the other French outermost regions are excluded from the scope of Directives 2006/112/EC and 2008/118/EC regardless of any change in their status under French law, reference should be made in those Directives to Article 349 and Article 355(1) TFEU in respect of those regions.
ENTRY INTO FORCE: 01.01.2014.
The European Parliament adopted by 596 votes to 12 with 5 abstentions, in the framework of a special legislative procedure (consultation of Parliament), a resolution on the proposal for a Council directive amending Directives 2006/112/EC and 2008/118/EC as regards the French outermost regions and Mayotte in particular.
Following its Committee on Economic and Monetary Affairs, Parliament approved the Commission proposal without amendment.
The Committee on Economic and Monetary Affairs adopted in the framework of a special legislative procedure (consultation of Parliament) the report by David CASA (EPP, MT) on the proposal for a Council directive amending Directives 2006/112/EC and 2008/118/EC as regards the French outermost regions and Mayotte in particular.
The committee approved the commission proposal without amendment.
PURPOSE: to amend Directives 2006/112/EC and 2008/118/EC as regards the French outermost regions and Mayotte in particular.
PROPOSED ACT: Council Directive.
ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to take account of Parliament’s opinion.
BACKGROUND: with Decision 2012/419/EU amending the status of Mayotte with regard to the European Union, the European Council decided that, from 1 January 2014, the status of Mayotte will be that of outermost region within the meaning of Article 349 of the Treaty on the Functioning of the European Union (TFEU) instead of that of an overseas country or territory (OCT) within the meaning of Article 355(2) of the TFEU.
To this end, in the above-mentioned European Council Decision, Mayotte has been added to the list of outermost regions in Articles 349 and 355(1) of the TFEU.
Union legislation on VAT (Directive 2006/112/EC) and excise duties (Directive 2008/118/EC) will therefore apply in Mayotte after the change of status.
IMPACT ASSESSMENT: the Commission did not undertake an impact assessment.
LEGAL BASIS: Article 113 of the Treaty on the Functioning of the European Union (TFEU).
CONTENT: the objective of this proposal is to bring Mayotte's situation into line with that of other French outermost regions by excluding it from the scope of Directives 2006/112/EC and 2008/118/EC. Furthermore, by referring to Articles 349 and 355(1) of the TFEU, the intention is to make it clearer that all these regions, including Mayotte, are excluded from the scope of these Directives.
BUDGETARY IMPLICATION: the proposal has no implication for the Union’s budget.
Documents
- Final act published in Official Journal: Directive 2013/61
- Final act published in Official Journal: OJ L 353 28.12.2013, p. 0005
- Results of vote in Parliament: Results of vote in Parliament
- Decision by Parliament: T7-0582/2013
- Committee report tabled for plenary, 1st reading/single reading: A7-0405/2013
- Specific opinion: PE522.937
- Contribution: COM(2013)0577
- Contribution: COM(2013)0577
- Legislative proposal published: COM(2013)0577
- Legislative proposal published: EUR-Lex
- Specific opinion: PE522.937
- Contribution: COM(2013)0577
- Contribution: COM(2013)0577
Votes
A7-0405/2013 - David Casa - Vote unique #
History
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