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2015/0296(CNS) Common system of value added tax (VAT): duration of the obligation to respect a minimum standard rate

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead ECON SIMON Peter (icon: S&D S&D) MAYDELL Eva (icon: PPE PPE), LUCKE Bernd (icon: ECR ECR), JEŽEK Petr (icon: ALDE ALDE), URTASUN Ernest (icon: Verts/ALE Verts/ALE)
Committee Opinion JURI
Lead committee dossier:
Legal Basis:
TFEU 113

Events

2016/05/31
   EC - Commission response to text adopted in plenary
Documents
SP(2016)372
2016/05/31
   Final act published in Official Journal
Details

PURPOSE: to extend, until 31 December 2017, the current situation where the minimum standard rate of VAT in Member States is at 15 %.

LEGISLATIVE ACT: Council Directive (EU) 2016/856 amending Directive 2006/112/EC on the common system of value added tax, as regards the duration of the obligation to respect a minimum standard rate.

CONTENT: this Council Directive amends the VAT Directive ( Directive 2006/112/EC ) in order to extend from 1 January 2016 to 31 December 2017 the period of application of the current minimum standard rate of VAT in Member States, set at 15 %.

The text recalled that the standard VAT rate currently in force in the Member States, combined with the mechanism of the transitional system has ensured that the VAT system has functioned to an acceptable degree. In view of the ongoing discussion on the features of the definitive VAT regime for intra-Union trade, it would be premature to set a permanent standard VAT rate or to consider changing the minimum VAT rate.

The maintenance of the current minimum standard rate does not preclude a further revision of VAT legislation before 31 December 2017 to address the introduction of a definitive VAT regime for intra-Union trade.

ENTRY INTO FORCE: 1.6.2016. In order to ensure the uninterrupted application of the minimum standard rate established by the VAT Directive, this Directive shall apply from 1 January 2016.

TRANSPOSITION: 1.8.2016 at the latest.

Documents
Directive 2016/856
OJ L 142 31.05.2016, p. 0012
2016/05/25
   EP/CSL - Act adopted by Council after consultation of Parliament
2016/05/25
   EP - End of procedure in Parliament
2016/05/25
   CSL - Council Meeting
2016/04/12
   EP - Results of vote in Parliament
Documents
Results of vote in Parliament
2016/04/12
   EP - Decision by Parliament
Details

The European Parliament adopted by 568 votes to 85, with 59 abstentions, in the framework of a special legislative procedure (Parliament’s consultation), a legislative resolution on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate.

Parliament approved the Commission’s proposal to retroactively maintain the principle of a minimum standard VAT rate of 15 %. It proposed however that the current arrangements of the VAT Directive be extended for three years until 31 December 2018 (instead of 31 December 2017 as proposed by the Commission).

Documents
T8-0097/2016
2016/03/28
   PT_PARLIAMENT - Contribution
Documents
COM(2015)0646
2016/03/18
   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 (Parliament’s consultation), the report by Peter SIMON (S&D, DE) on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate.

The VAT Directive provides that from 1 January 2011 until 31 December 2015, the standard rate may not be less than 15 %. Pending the decisions on the final shape of the definitive regime, the committee agreed with the Commission's proposal to retroactively maintain the principle of a minimum standard VAT rate of 15 %. It proposed that the current arrangements be extended for three years until 31 December 2018 (instead of 31 December 2017 as proposed by the Commission).

Documents
A8-0063/2016
2016/03/16
   EP - Vote in committee
2016/03/04
   EP - Amendments tabled in committee
Documents
PE578.670
2016/02/26
   EP - Committee draft report
Documents
PE575.288
2016/02/17
   ESC - Economic and Social Committee: opinion, report
Documents
CES0717/2016
2016/01/21
   EP - Committee referral announced in Parliament
2016/01/21
   EP - SIMON Peter (S&D) appointed as rapporteur in ECON
2015/12/14
   EC - Legislative proposal published
Details

PURPOSE: to extend, for a period of two years, the current situation where the minimum standard rate of VAT in Member States is at 15%.

PROPOSED ACT: Council Directive.

ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.

BACKGROUND: Directive 2006/112/EC on the common system of value added tax ("the VAT Directive") provides that from 1 January 2011 until 31 December 2015 the standard rate may not be less than 15%. This current minimum standard rate provision has been extended five times.

The Commission considers that the standard rate of value added tax (VAT) currently in force in Member States, combined with the mechanism of the transitional system has ensured that this system has functioned to an acceptable degree . With new rules on the place of supply of services which favour taxation at the place of consumption, the possibilities for exploiting differences in VAT rates through relocation have been limited further and potential distortions of competition reduced.

In the light of results obtained following its Communication of 2011 on the future of VAT , the Commission will publish an Action Plan for a definitive system of Value Added Tax for intra-EU trade that the Commission wants to propose and the reforms it envisages to adapt the existing rules on VAT rates to a definitive regime characterised by the destination principle. This review of rules on VAT rates will address two key issues:

the possibility of giving greater autonomy in rate-setting ('enhanced flexibility') to Member States, and the manner of dealing with the temporary derogations allowing for exemptions, zero rates and super reduced rates, that would have to be reconsidered upon the introduction of the definitive VAT regime.

CONTENT: pending the decisions on the final shape of the definitive regime, the Commission proposes to amend the VAT Directive in order to extend from 1 January 2016 to 31 December 2017 the period of application of the current minimum standard rate of VAT in Member States, set at 15%.

This sixth prolongation maintains the current satisfactory situation and provides legal certainty for stakeholders, while allowing the definitive VAT regime for intra-EU trade to enter into force on the basis of a reviewed set of rules for standard and reduced VAT rates.

The proposed measure does not preclude a further revision of VAT legislation before 31 December 2017 to address the final arrangement of a definitive VAT regime for intra-Union trade.

Documents
COM(2015)0646
EUR-Lex

Documents

Activities

Votes

A8-0063/2016 - Peter Simon - Vote unique #

2016/04/12 Outcome: +: 568, -: 80, 0: 59
DE PL IT ES GB RO FR BE PT AT BG SE FI HU CZ NL HR SK LT LV SI LU IE DK MT EE CY EL
Total
91
50
66
48
65
30
72
21
21
17
17
19
13
19
20
24
11
13
10
8
8
6
10
12
5
4
6
20
icon: PPE PPE
204

Germany PPE

32

Poland PPE

22

Italy PPE

14

Spain PPE

15

Romania PPE

12

France PPE

19

Belgium PPE

4

Portugal PPE

7

Austria PPE

5

Bulgaria PPE

7

Sweden PPE

3

Finland PPE

3

Hungary PPE

10

Czechia PPE

7

Netherlands PPE

4

Croatia PPE

5

Slovakia PPE

6

Lithuania PPE

2

Latvia PPE

4

Slovenia PPE

5

Luxembourg PPE

3

Ireland PPE

4

Denmark PPE

For (1)

Bendt BENDTSEN
1

Malta PPE

3

Estonia PPE

For (1)

Tunne KELAM
1

Cyprus PPE

1

Greece PPE

5
icon: S&D S&D
183

Germany S&D

26

Poland S&D

5

Italy S&D

27

Spain S&D

13

United Kingdom S&D

21

Romania S&D

15

France S&D

12

Belgium S&D

4

Portugal S&D

8

Austria S&D

5

Bulgaria S&D

Abstain (1)

Georgi PIRINSKI
4

Sweden S&D

6

Finland S&D

2

Hungary S&D

4

Czechia S&D

4

Netherlands S&D

3

Croatia S&D

2

Slovakia S&D

4

Lithuania S&D

2

Latvia S&D

1

Slovenia S&D

For (1)

Tanja FAJON
1

Luxembourg S&D

For (1)

Mady DELVAUX
1

Ireland S&D

For (1)

Nessa CHILDERS
1

Denmark S&D

3

Malta S&D

2

Estonia S&D

For (1)

Marju LAURISTIN
1

Cyprus S&D

2

Greece S&D

4
icon: ALDE ALDE
66

Germany ALDE

4

Spain ALDE

7

United Kingdom ALDE

1

Romania ALDE

2

France ALDE

7

Belgium ALDE

6

Portugal ALDE

2

Austria ALDE

For (1)

Angelika MLINAR
1

Bulgaria ALDE

4

Sweden ALDE

3

Finland ALDE

4

Czechia ALDE

4

Netherlands ALDE

7

Croatia ALDE

2

Lithuania ALDE

3

Latvia ALDE

1

Slovenia ALDE

For (1)

Ivo VAJGL
1

Luxembourg ALDE

For (1)

Charles GOERENS
1

Ireland ALDE

For (1)

Marian HARKIN
1

Denmark ALDE

3

Estonia ALDE

2
icon: ECR ECR
71

Germany ECR

Abstain (1)

Bernd LUCKE
5

Poland ECR

19

Italy ECR

2

United Kingdom ECR

20

Romania ECR

For (1)

Monica MACOVEI
1

Belgium ECR

4

Bulgaria ECR

2

Finland ECR

2

Czechia ECR

2

Netherlands ECR

2

Croatia ECR

For (1)

Ruža TOMAŠIĆ
1

Slovakia ECR

Against (1)

Richard SULÍK
3

Lithuania ECR

1

Latvia ECR

For (1)

Roberts ZĪLE
1

Denmark ECR

4

Cyprus ECR

1

Greece ECR

Against (1)

Notis MARIAS
1
icon: Verts/ALE Verts/ALE
44

Germany Verts/ALE

Abstain (1)

Klaus BUCHNER
12

Spain Verts/ALE

3

United Kingdom Verts/ALE

5

France Verts/ALE

6

Belgium Verts/ALE

2

Austria Verts/ALE

3

Sweden Verts/ALE

4

Finland Verts/ALE

For (1)

Heidi HAUTALA
1

Hungary Verts/ALE

2

Netherlands Verts/ALE

For (1)

Bas EICKHOUT
1

Croatia Verts/ALE

For (1)

Davor ŠKRLEC
1

Lithuania Verts/ALE

For (1)

Bronis ROPĖ
1

Latvia Verts/ALE

1

Slovenia Verts/ALE

For (1)

Igor ŠOLTES
1

Luxembourg Verts/ALE

For (1)

Claude TURMES
1
icon: GUE/NGL GUE/NGL
49

Germany GUE/NGL

8

Italy GUE/NGL

Against (1)

Curzio MALTESE

Abstain (1)

Barbara SPINELLI
2

Spain GUE/NGL

10

United Kingdom GUE/NGL

Abstain (1)

Martina ANDERSON
1

France GUE/NGL

Abstain (1)

Patrick LE HYARIC
4

Portugal GUE/NGL

4

Sweden GUE/NGL

Abstain (1)

Malin BJÖRK
1

Finland GUE/NGL

For (1)

Merja KYLLÖNEN
1

Czechia GUE/NGL

2

Netherlands GUE/NGL

Against (1)

Anja HAZEKAMP
3

Ireland GUE/NGL

Against (1)

Luke Ming FLANAGAN
4

Denmark GUE/NGL

Abstain (1)

Rina Ronja KARI
1

Cyprus GUE/NGL

2

Greece GUE/NGL

6
icon: NI NI
14

Germany NI

For (1)

Udo VOIGT

Against (1)

Martin SONNEBORN
2

Poland NI

Against (1)

Janusz KORWIN-MIKKE
1

Italy NI

For (1)

Renato SORU
1

France NI

3

Hungary NI

3

Greece NI

4
icon: EFDD EFDD
38

Germany EFDD

Against (1)

Beatrix von STORCH
1

Poland EFDD

1

Italy EFDD

15

United Kingdom EFDD

16

France EFDD

Against (1)

Joëlle BERGERON
1

Sweden EFDD

2

Czechia EFDD

Against (1)

Petr MACH
1

Lithuania EFDD

For (1)

Rolandas PAKSAS
1
icon: ENF ENF
37

Germany ENF

Against (1)

Marcus PRETZELL
1

Poland ENF

2

Italy ENF

5

United Kingdom ENF

Against (1)

Janice ATKINSON
1

France ENF

20

Belgium ENF

Against (1)

Gerolf ANNEMANS
1

Austria ENF

3

Netherlands ENF

4
AmendmentsDossier
8 2015/0296(CNS)
2016/03/04 ECON 8 amendments...
source: 578.670

History

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

2023-08-03Show (3) Changes | Timetravel
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2020-01-19Show (5) Changes | Timetravel
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2019-07-06Show (17) Changes | Timetravel
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  • date: 2016-03-16T00:00:00 body: EP type: Vote in committee, 1st reading/single reading committees: body: EP shadows: group: EPP name: PAUNOVA Eva group: ECR name: LUCKE Bernd group: ALDE name: JEŽEK Petr group: GUE/NGL name: LÓPEZ BERMEJO Paloma group: GUE/NGL name: MATIAS Marisa group: Verts/ALE name: URTASUN Ernest responsible: True committee: ECON date: 2016-01-21T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: SIMON Peter body: EP responsible: False committee_full: Legal Affairs committee: JURI
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  • date: 2016-04-12T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2016-0097 type: Decision by Parliament, 1st reading/single reading title: T8-0097/2016 body: EP type: Decision by Parliament, 1st reading/single reading
  • date: 2016-05-25T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 3468
  • date: 2016-05-25T00:00:00 body: EP type: End of procedure in Parliament
  • date: 2016-05-25T00:00:00 body: EP/CSL type: Act adopted by Council after consultation of Parliament
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  • date: 2016-03-29T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2015)0646 title: COM(2015)0646 type: Contribution body: PT_PARLIAMENT
events
  • date: 2015-12-14T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2015/0646/COM_COM(2015)0646_EN.pdf title: COM(2015)0646 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=FR&type_doc=COMfinal&an_doc=2015&nu_doc=0646 title: EUR-Lex summary: PURPOSE: to extend, for a period of two years, the current situation where the minimum standard rate of VAT in Member States is at 15%. PROPOSED ACT: Council Directive. ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion. BACKGROUND: Directive 2006/112/EC on the common system of value added tax ("the VAT Directive") provides that from 1 January 2011 until 31 December 2015 the standard rate may not be less than 15%. This current minimum standard rate provision has been extended five times. The Commission considers that the standard rate of value added tax (VAT) currently in force in Member States, combined with the mechanism of the transitional system has ensured that this system has functioned to an acceptable degree . With new rules on the place of supply of services which favour taxation at the place of consumption, the possibilities for exploiting differences in VAT rates through relocation have been limited further and potential distortions of competition reduced. In the light of results obtained following its Communication of 2011 on the future of VAT , the Commission will publish an Action Plan for a definitive system of Value Added Tax for intra-EU trade that the Commission wants to propose and the reforms it envisages to adapt the existing rules on VAT rates to a definitive regime characterised by the destination principle. This review of rules on VAT rates will address two key issues: the possibility of giving greater autonomy in rate-setting ('enhanced flexibility') to Member States, and the manner of dealing with the temporary derogations allowing for exemptions, zero rates and super reduced rates, that would have to be reconsidered upon the introduction of the definitive VAT regime. CONTENT: pending the decisions on the final shape of the definitive regime, the Commission proposes to amend the VAT Directive in order to extend from 1 January 2016 to 31 December 2017 the period of application of the current minimum standard rate of VAT in Member States, set at 15%. This sixth prolongation maintains the current satisfactory situation and provides legal certainty for stakeholders, while allowing the definitive VAT regime for intra-EU trade to enter into force on the basis of a reviewed set of rules for standard and reduced VAT rates. The proposed measure does not preclude a further revision of VAT legislation before 31 December 2017 to address the final arrangement of a definitive VAT regime for intra-Union trade.
  • date: 2016-01-21T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2016-03-16T00:00:00 type: Vote in committee, 1st reading/single reading body: EP
  • date: 2016-03-18T00:00:00 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=A8-2016-0063&language=EN title: A8-0063/2016 summary: The Committee on Economic and Monetary Affairs adopted, in the framework of a special legislative procedure (Parliament’s consultation), the report by Peter SIMON (S&D, DE) on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate. The VAT Directive provides that from 1 January 2011 until 31 December 2015, the standard rate may not be less than 15 %. Pending the decisions on the final shape of the definitive regime, the committee agreed with the Commission's proposal to retroactively maintain the principle of a minimum standard VAT rate of 15 %. It proposed that the current arrangements be extended for three years until 31 December 2018 (instead of 31 December 2017 as proposed by the Commission).
  • date: 2016-04-12T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=26964&l=en title: Results of vote in Parliament
  • date: 2016-04-12T00:00:00 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=P8-TA-2016-0097 title: T8-0097/2016 summary: The European Parliament adopted by 568 votes to 85, with 59 abstentions, in the framework of a special legislative procedure (Parliament’s consultation), a legislative resolution on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate. Parliament approved the Commission’s proposal to retroactively maintain the principle of a minimum standard VAT rate of 15 %. It proposed however that the current arrangements of the VAT Directive be extended for three years until 31 December 2018 (instead of 31 December 2017 as proposed by the Commission).
  • date: 2016-05-25T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL
  • date: 2016-05-25T00:00:00 type: End of procedure in Parliament body: EP
  • date: 2016-05-31T00:00:00 type: Final act published in Official Journal summary: PURPOSE: to extend, until 31 December 2017, the current situation where the minimum standard rate of VAT in Member States is at 15 %. LEGISLATIVE ACT: Council Directive (EU) 2016/856 amending Directive 2006/112/EC on the common system of value added tax, as regards the duration of the obligation to respect a minimum standard rate. CONTENT: this Council Directive amends the VAT Directive ( Directive 2006/112/EC ) in order to extend from 1 January 2016 to 31 December 2017 the period of application of the current minimum standard rate of VAT in Member States, set at 15 %. The text recalled that the standard VAT rate currently in force in the Member States, combined with the mechanism of the transitional system has ensured that the VAT system has functioned to an acceptable degree. In view of the ongoing discussion on the features of the definitive VAT regime for intra-Union trade, it would be premature to set a permanent standard VAT rate or to consider changing the minimum VAT rate. The maintenance of the current minimum standard rate does not preclude a further revision of VAT legislation before 31 December 2017 to address the introduction of a definitive VAT regime for intra-Union trade. ENTRY INTO FORCE: 1.6.2016. In order to ensure the uninterrupted application of the minimum standard rate established by the VAT Directive, this Directive shall apply from 1 January 2016. TRANSPOSITION: 1.8.2016 at the latest. docs: title: Directive 2016/856 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32016L0856 title: OJ L 142 31.05.2016, p. 0012 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2016:142:TOC
links
other
  • body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union commissioner: MOSCOVICI Pierre
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New
Rules of Procedure EP 159
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ECON/8/05316
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  • ECON/8/05316
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http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32016L0856
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https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32016L0856
procedure/instrument
Old
Directive
New
  • Directive
  • Amending Directive 2006/112/EC 2004/0079(CNS)
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Old
  • 2.70.02 Indirect taxation, VAT, excise duties
New
2.70.02
Indirect taxation, VAT, excise duties
procedure/summary
  • Amending Directive 2006/112/EC
2016-06-09Show (3) Changes | Timetravel
activities/8
date
2016-05-31T00:00:00
docs
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Final act published in Official Journal
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Directive 2016/856
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Old
Procedure completed, awaiting publication in Official Journal
New
Procedure completed
2016-05-27Show (4) Changes | Timetravel
activities/5
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2016-05-25T00:00:00
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2016-04-23Show (1) Changes | Timetravel
activities/4/docs/0/text

  • The European Parliament adopted by 568 votes to 85, with 59 abstentions, in the framework of a special legislative procedure (Parliament’s consultation), a legislative resolution on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate.

    Parliament approved the Commission’s proposal to retroactively maintain the principle of a minimum standard VAT rate of 15 %. It proposed however that the current arrangements of the VAT Directive be extended for three years until 31 December 2018 (instead of 31 December 2017 as proposed by the Commission).
2016-04-14Show (3) Changes | Timetravel
activities/4/docs
  • url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2016-0097 type: Decision by Parliament, 1st reading/single reading title: T8-0097/2016
activities/4/type
Old
Vote in plenary scheduled
New
Decision by Parliament, 1st reading/single reading
procedure/stage_reached
Old
Awaiting Parliament 1st reading / single reading / budget 1st stage
New
Awaiting final decision
2016-04-07Show (1) Changes | Timetravel
activities/3/docs/0/text

  • The Committee on Economic and Monetary Affairs adopted, in the framework of a special legislative procedure (Parliament’s consultation), the report by Peter SIMON (S&D, DE) on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate.

    The VAT Directive provides that from 1 January 2011 until 31 December 2015, the standard rate may not be less than 15 %. Pending the decisions on the final shape of the definitive regime, the committee agreed with the Commission's proposal to retroactively maintain the principle of a minimum standard VAT rate of 15 %. It proposed that the current arrangements be extended for three years until 31 December 2018 (instead of 31 December 2017 as proposed by the Commission).
2016-03-31Show (1) Changes | Timetravel
activities/3/docs
  • url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A8-2016-0063&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A8-0063/2016
2016-03-20Show (2) Changes | Timetravel
activities/3
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2016-03-18T00:00:00
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Awaiting committee decision
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2016-03-18Show (2) Changes | Timetravel
activities/2
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2016-03-16T00:00:00
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Rules of Procedure of the European Parliament EP 150
2016-03-16Show (2) Changes | Timetravel
activities/1/committees/0/shadows/1
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ECR
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LUCKE Bernd
committees/0/shadows/1
group
ECR
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LUCKE Bernd
2016-03-11Show (1) Changes | Timetravel
activities/2/type
Old
Indicative plenary sitting date, 1st reading/single reading
New
Vote in plenary scheduled
2016-03-05Show (2) Changes | Timetravel
activities/2/date
Old
2016-03-09T00:00:00
New
2016-04-12T00:00:00
activities/2/type
Old
Vote in plenary scheduled
New
Indicative plenary sitting date, 1st reading/single reading
2016-02-26Show (2) Changes | Timetravel
activities/2/date
Old
2016-03-08T00:00:00
New
2016-03-09T00:00:00
activities/2/type
Old
Indicative plenary sitting date, 1st reading/single reading
New
Vote in plenary scheduled
2016-02-23Show (4) Changes | Timetravel
activities/1/committees/0/shadows/2
group
GUE/NGL
name
LÓPEZ BERMEJO Paloma
activities/1/committees/0/shadows/3
group
GUE/NGL
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MATIAS Marisa
committees/0/shadows/2
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LÓPEZ BERMEJO Paloma
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GUE/NGL
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MATIAS Marisa
2016-02-05Show (4) Changes | Timetravel
activities/1/committees/0/shadows/0
group
EPP
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PAUNOVA Eva
activities/1/committees/0/shadows/1
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JEŽEK Petr
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PAUNOVA Eva
committees/0/shadows/1
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ALDE
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JEŽEK Petr
2016-02-03Show (4) Changes | Timetravel
activities/1/committees/0/date
2016-01-21T00:00:00
activities/1/committees/0/rapporteur
  • group: S&D name: SIMON Peter
committees/0/date
2016-01-21T00:00:00
committees/0/rapporteur
  • group: S&D name: SIMON Peter
2016-01-30Show (2) Changes | Timetravel
activities/1/committees/0/shadows
  • group: Verts/ALE name: URTASUN Ernest
committees/0/shadows
  • group: Verts/ALE name: URTASUN Ernest
2016-01-26Show (1) Changes | Timetravel
activities/2
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2016-03-08T00:00:00
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2016-01-23Show (3) Changes | Timetravel
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2016-01-21T00:00:00
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EP
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Old
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New
Awaiting committee decision
2016-01-12Show (3) Changes | Timetravel
activities/0/commission/0
DG
Commissioner
MOSCOVICI Pierre
activities/0/docs/0/text

  • PURPOSE: to extend, for a period of two years, the current situation where the minimum standard rate of VAT in Member States is at 15%.

    PROPOSED ACT: Council Directive.

    ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.

    BACKGROUND: Directive 2006/112/EC on the common system of value added tax ("the VAT Directive") provides that from 1 January 2011 until 31 December 2015 the standard rate may not be less than 15%. This current minimum standard rate provision has been extended five times.

    The Commission considers that the standard rate of value added tax (VAT) currently in force in Member States, combined with the mechanism of the transitional system has ensured that this system has functioned to an acceptable degree. With new rules on the place of supply of services which favour taxation at the place of consumption, the possibilities for exploiting differences in VAT rates through relocation have been limited further and potential distortions of competition reduced.

    In the light of results obtained following its Communication of 2011 on the future of VAT, the Commission will publish an Action Plan for a definitive system of Value Added Tax for intra-EU trade that the Commission wants to propose and the reforms it envisages to adapt the existing rules on VAT rates to a definitive regime characterised by the destination principle. This review of rules on VAT rates will address two key issues:

    • the possibility of giving greater autonomy in rate-setting ('enhanced flexibility') to Member States, and
    • the manner of dealing with the temporary derogations allowing for exemptions, zero rates and super reduced rates, that would have to be reconsidered upon the introduction of the definitive VAT regime.

    CONTENT: pending the decisions on the final shape of the definitive regime, the Commission proposes to amend the VAT Directive in order to extend from 1 January 2016 to 31 December 2017 the period of application of the current minimum standard rate of VAT in Member States, set at 15%.

    This sixth prolongation maintains the current satisfactory situation and provides legal certainty for stakeholders, while allowing the definitive VAT regime for intra-EU trade to enter into force on the basis of a reviewed set of rules for standard and reduced VAT rates.

    The proposed measure does not preclude a further revision of VAT legislation before 31 December 2017 to address the final arrangement of a definitive VAT regime for intra-Union trade.
other/0
body
EC
dg
commissioner
MOSCOVICI Pierre
2015-12-19Show (1) Changes | Timetravel
activities/0/docs/0/url
Old
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=FR&type_doc=COMfinal&an_doc=2015&nu_doc=0646
New
http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2015/0646/COM_COM(2015)0646_EN.pdf
2015-12-18Show (1) Changes | Timetravel
activities/0/docs/0/url
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=FR&type_doc=COMfinal&an_doc=2015&nu_doc=0646
2015-12-17Show (5) Changes
activities
  • date: 2015-12-14T00:00:00 docs: celexid: CELEX:52015PC0646:EN type: Legislative proposal published title: COM(2015)0646 body: EC commission: type: Legislative proposal published
committees
  • body: EP responsible: True committee_full: Economic and Monetary Affairs committee: ECON
  • body: EP responsible: False committee_full: Legal Affairs committee: JURI
links
other
    procedure
    reference
    2015/0296(CNS)
    instrument
    Directive
    legal_basis
    Treaty on the Functioning of the EU TFEU 113
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    Preparatory phase in Parliament
    summary
    Amending Directive 2006/112/EC
    subtype
    Legislation
    title
    Common system of value added tax (VAT): duration of the obligation to respect a minimum standard rate
    type
    CNS - Consultation procedure
    subject
    2.70.02 Indirect taxation, VAT, excise duties
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