BETA


2013/0280(CNS) French outermost regions, Mayotte: exclusion from the scope of the VAT and excise duty Directives

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead ECON CASA David (icon: PPE PPE) BOWLES Sharon (icon: ALDE ALDE), JOLY Eva (icon: Verts/ALE Verts/ALE), FOX Ashley (icon: ECR ECR)
Committee Opinion REGI
Committee Legal Basis Opinion JURI VOSS Axel (icon: PPE PPE)
Lead committee dossier:
Legal Basis:
TFEU 113

Events

2013/12/28
   Final act published in Official Journal
Details

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.

2013/12/17
   EP/CSL - Act adopted by Council after consultation of Parliament
2013/12/17
   EP - End of procedure in Parliament
2013/12/17
   CSL - Council Meeting
2013/12/12
   EP - Results of vote in Parliament
2013/12/12
   EP - Decision by Parliament
Details

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.

Documents
2013/11/25
   EP - Committee report tabled for plenary, 1st reading/single reading
Details

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.

Documents
2013/11/18
   EP - Vote in committee
2013/11/11
   EP - Specific opinion
Documents
2013/10/24
   ES_PARLIAMENT - Contribution
Documents
2013/10/14
   EP - VOSS Axel (PPE) appointed as rapporteur in JURI
2013/10/10
   IT_SENATE - Contribution
Documents
2013/10/08
   EP - Committee referral announced in Parliament
2013/09/10
   EP - CASA David (PPE) appointed as rapporteur in ECON
2013/08/07
   EC - Legislative proposal published
Details

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

Votes

A7-0405/2013 - David Casa - Vote unique #

2013/12/12 Outcome: +: 596, -: 12, 0: 5
DE FR IT ES PL GB RO SE CZ PT BG EL HU NL AT BE FI SK LT DK HR IE SI LU EE CY LV MT
Total
79
68
51
45
40
51
29
17
17
17
16
16
16
23
15
15
12
12
10
10
10
9
7
6
6
6
5
4
icon: PPE PPE
216

Czechia PPE

2

Denmark PPE

For (1)

1

Ireland PPE

3

Luxembourg PPE

3

Estonia PPE

For (1)

1
2

Malta PPE

2
icon: S&D S&D
166

Netherlands S&D

3

Finland S&D

2

Ireland S&D

1

Slovenia S&D

1

Luxembourg S&D

For (1)

1

Estonia S&D

For (1)

1
icon: ALDE ALDE
70

Greece ALDE

1

Austria ALDE

1

Slovakia ALDE

For (1)

1

Lithuania ALDE

1
3

Slovenia ALDE

2

Luxembourg ALDE

For (1)

1
icon: Verts/ALE Verts/ALE
48

United Kingdom Verts/ALE

3
3

Portugal Verts/ALE

For (1)

1

Greece Verts/ALE

1

Netherlands Verts/ALE

3

Austria Verts/ALE

1

Belgium Verts/ALE

2

Finland Verts/ALE

2

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Latvia Verts/ALE

1
icon: ECR ECR
40

Netherlands ECR

For (1)

1

Lithuania ECR

1

Denmark ECR

For (1)

1

Croatia ECR

For (1)

1
icon: GUE/NGL GUE/NGL
25

Spain GUE/NGL

For (1)

1

Sweden GUE/NGL

1

Czechia GUE/NGL

2

Greece GUE/NGL

1

Netherlands GUE/NGL

2

Denmark GUE/NGL

1

Croatia GUE/NGL

1

Ireland GUE/NGL

For (1)

1

Latvia GUE/NGL

For (1)

1
icon: EFD EFD
21
4

Greece EFD

1

Netherlands EFD

For (1)

1

Belgium EFD

Abstain (1)

1

Finland EFD

For (1)

1

Slovakia EFD

For (1)

1

Lithuania EFD

2
icon: NI NI
26

Italy NI

2

Spain NI

1

Romania NI

2

Bulgaria NI

1

Hungary NI

For (1)

1

Belgium NI

Abstain (1)

1

Ireland NI

For (1)

1

History

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

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  • date: 2013-12-12T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=23717&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-2013-0582 type: Decision by Parliament, 1st reading/single reading title: T7-0582/2013 body: EP type: Results of vote in Parliament
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  • date: 2013-12-28T00:00:00 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=32013L0061 title: Directive 2013/61 url: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2013:353:TOC title: OJ L 353 28.12.2013, p. 0005
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docs
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  • date: 2013-10-25T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2013)0577 title: COM(2013)0577 type: Contribution body: ES_PARLIAMENT
  • date: 2013-10-11T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2013)0577 title: COM(2013)0577 type: Contribution body: IT_SENATE
events
  • date: 2013-08-07T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2013/0577/COM_COM(2013)0577_EN.pdf title: COM(2013)0577 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2013&nu_doc=577 title: EUR-Lex summary: 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.
  • date: 2013-10-08T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2013-11-18T00:00:00 type: Vote in committee, 1st reading/single reading body: EP
  • date: 2013-11-25T00:00:00 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=A7-2013-0405&language=EN title: A7-0405/2013 summary: 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.
  • date: 2013-12-12T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=23717&l=en title: Results of vote in Parliament
  • date: 2013-12-12T00:00:00 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-2013-0582 title: T7-0582/2013 summary: 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.
  • date: 2013-12-17T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL
  • date: 2013-12-17T00:00:00 type: End of procedure in Parliament body: EP
  • date: 2013-12-28T00:00:00 type: Final act published in Official Journal summary: 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. docs: title: Directive 2013/61 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32013L0061 title: OJ L 353 28.12.2013, p. 0005 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2013:353:TOC
other
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Old
Rules of Procedure of the European Parliament EP 150
New
Rules of Procedure EP 150
procedure/dossier_of_the_committee
Old
ECON/7/13559
New
  • ECON/7/13559
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Old
Directive
New
  • Directive
  • Amending Directive 2006/112/EC 2004/0079(CNS) Amending Directive 2008/118/EC 2008/0051(CNS) Repealed by 2018/0176(CNS)
procedure/subject
Old
  • 2.70.02 Indirect taxation, VAT, excise duties
  • 4.70.06 Outlying and outermost regions, overseas countries and territories
New
2.70.02
Indirect taxation, VAT, excise duties
4.70.06
Outlying and outermost regions, overseas countries and territories
procedure/summary
  • Amending Directive 2006/112/EC
  • Amending Directive 2008/118/EC
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  • body: EP responsible: None committee: JURI date: 2013-10-14T00:00:00 committee_full: Legal Affairs rapporteur: group: EPP name: VOSS Axel
  • body: EP responsible: False committee_full: Regional Development committee: REGI
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  • body: EP responsible: None committee: JURI date: 2013-10-14T00:00:00 committee_full: Legal Affairs rapporteur: group: EPP name: VOSS Axel
  • body: EP responsible: False committee_full: Regional Development committee: REGI
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activities/8/text
  • 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.

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  • 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.

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  • 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.

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  • 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.

activities
  • date: 2013-08-07T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2013/0577/COM_COM(2013)0577_EN.pdf title: COM(2013)0577 type: Legislative proposal published celexid: CELEX:52013PC0577:EN body: EC commission: type: Legislative proposal
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    legal_basis
    Treaty on the Functioning of the EU TFEU 113
    stage_reached
    Preparatory phase in Parliament
    summary
    subtype
    Legislation
    title
    French outermost regions, Mayotte: exclusion from the scope of the VAT and excise duty Directives
    type
    CNS - Consultation procedure
    subject