Awaiting Parliament 1st reading / single reading / budget 1st stage
Next event: Vote in plenary scheduled 2017/11/30
Role | Committee | Rapporteur | Shadows |
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Lead | ECON | NIEDERMAYER Luděk (EPP) | FRUNZULICĂ Doru-Claudian (S&D), LUCKE Bernd (ECR), VAN NIEUWENHUIZEN Cora (ALDE), VIEGAS Miguel (GUE/NGL), SCOTT CATO Molly (Verts/ALE), KAPPEL Barbara (ENF) |
Opinion | JURI |
Legal Basis TFEU 113
Activites
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2017/11/30
Vote in plenary scheduled
- 2017/10/16 Committee report tabled for plenary, 1st reading/single reading
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2017/10/10
Vote in committee, 1st reading/single reading
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2017/01/16
Committee referral announced in Parliament, 1st reading/single reading
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2016/12/01
Legislative proposal published
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COM(2016)0755
summary
PURPOSE: to modernise the VAT rules in the context of cross-border business to consumer (B2C) e-commerce (administrative cooperation and fight against fraud). PROPOSED ACT: Council Regulation. ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consultation with the European Parliament but without needing to follow the latter’s opinion. BACKGROUND: this proposal is part of the package of legislation on modernising VAT for cross-border B2C e-commerce. The package includes a proposal for a Council Directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods. The proposal to amend Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax is an important element of the package. It provides the basis for the underlying IT infrastructure and the necessary cooperation by Member States to ensure the success of the extension of the Mini One Stop Shop (MOSS) to services other than telecommunications, broadcasting and electronically supplied services and to distance sales of goods, both within the Community and from outside the Community. The overall package is estimated to increase VAT revenues for Member States by EUR 7 billion annually and reduce regulatory costs for business by EUR 2.3 billion annually. The proposal also results from the Commission communication of May 2015 entitled ‘Strategy for Digital Single Market for Europe' and its communication of April 2016 on an action plan on VAT entitled 'Towards a single EU VAT area’, IMPACT ASSESSMENT: in terms of the impact assessment, the preferred option, which included coordination of audits, was estimated to lead to higher reductions in compliance costs for businesses compared to the alternatives. CONTENT: the proposal aims to amend and supplement the provisions concerning the Mini One Stop Shop (MOSS) provided for in Council Regulation (EU) No 904/2010 following the amendments that are being made to the VAT Directive. These provisions cover the rules and procedures for the exchange by electronic means between taxable persons and their tax administration as well as between Member States' tax administrations of VAT information concerning VAT identification, VAT returns and VAT payments within the MOSS. The proposal: contains the provisions relating to the exchange of information between Member States concerning the identification of taxable persons making use of the MOSS, VAT returns and VAT payments. They mirror the existing provisions and extend them to services other than electronic services and to distance sales of goods; provides that the Member State of importation should verify the validity of the VAT identification number to be provided to the customs authorities upon importation of goods for which VAT is declared and paid using the MOSS. A valid VAT identification number is a condition for the application of the exemption upon importation of such goods; provides that requests for records by Member States to taxable persons and administrative inquiries should be coordinated by the Member State of identification, so as to avoid uncoordinated requests for records or administrative inquiries by several Member States of consumption; provides for the payment of a fee of 5% to be paid by the Member States of consumption to the Member State of identification in order to compensate for the investment needed to update the MOSS IT system following the extension of its scope, ongoing maintenance costs and the resources spent controlling business established in that Member State; provides for the possibility for the Commission to automatically access information related to the MOSS stored in the Member States' electronic systems, with the exception of any personal data; confers implementing powers on the Commission to determine the data to be included in the information exchanges concerning identification, VAT returns, VAT payments, requests for records or administrative enquiries, etc., between taxable persons and Member States or between Member States as well as the technical means for the submission or transmission of this information. BUDGETARY IMPLICATIONS: this element of the package is estimated to have important positive budgetary implications. The coordination of audits together with the incentive of the administrative fee should result in risk-based audits. A more efficient audit process which focuses on audit yield should lead to higher compliance rates compared to the alternative of an uncoordinated approach which can needlessly tie up resources.
- DG {'url': 'http://ec.europa.eu/info/departments/taxation-and-customs-union_en', 'title': 'Taxation and Customs Union'}, MOSCOVICI Pierre
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COM(2016)0755
summary
Documents
- Legislative proposal published: COM(2016)0755
- Committee report tabled for plenary, 1st reading/single reading: A8-0306/2017
Amendments | Dossier |
19 |
2016/0371(CNS)
2017/06/28
ECON
19 amendments...
Amendment 10 #
Proposal for a regulation Recital 2 (2) The extension from 1 January 20
Amendment 11 #
Proposal for a regulation Recital 3 (
Amendment 12 #
Proposal for a regulation Recital 5 (5) As under the special schemes, a Member State of identification collects and controls VAT on behalf of the Member States of consumption, it is appropriate to provide for a mechanism whereby the Member State of identification would receive a fee from the Member States of consumption concerned compensating for the costs of collection and control. However, as the current system whereby a fee is retained from the VAT amounts to be transferred by the Member State of identification to the Member States of consumption has caused complications for tax administrations, in particular when dealing with reimbursements, such a fee should be calculated and paid annually, outside the special schemes, and where a rebate is paid between differing national currencies, the valid exchange rate published by the Central European Bank should be applied.
Amendment 13 #
Proposal for a regulation Recital 6 (6) To simplify the collection of statistical data concerning the application of the special schemes, the Commission should be authorised to automatically access general information related to the special schemes stored in the Member States' electronic systems, with the exception of data concerning individual taxable persons. Member States are encouraged to ensure that such general information is available to other relevant national authorities, if this is not already the case, in order to fight VAT fraud and money laundering.
Amendment 14 #
Proposal for a regulation Recital 7 a (new) (7 a) Communication between the Commission and Member States should be adequate and effective, with a view to attaining the objectives of this Regulation in a timely manner.
Amendment 15 #
Proposal for a regulation Recital 9 a (new) (9 a) The use of IT in combating fraud might allow the competent authorities to identify fraud networks faster and in a comprehensive manner. A targeted and balanced approach using new technologies might reduce Member States' general anti-fraud measures and enhancing at the same time the efficiency of the anti-fraud policy.
Amendment 16 #
Proposal for a regulation Article 1 – paragraph 1 – point 5 – point b Regulation (EU) No 904/2010 Section 3 – title Amendment 17 #
Proposal for a regulation Article 1 – paragraph 1 – point 5 – point b Regulation (EU) No 904/2010 The provisions of this Section shall apply from 1 January 2021. Member States shall exchange all information referred to in Subsection 2 without delay, unless explicitly stated otherwise.
Amendment 18 #
Proposal for a regulation Article 1 – paragraph 1 – point 5 – point b Regulation (EU) No 904/2010 Section 3 – Subsection 3 – Article 47j – paragraph 4 4. Each Member State shall communicate to the other Member States and the Commission the details of the competent person responsible for coordination of administrative enquiries within that Member State. That information shall be published on the website of the European Commission.
Amendment 19 #
Proposal for a regulation Article 1 – paragraph 1 – point 5 – point b Regulation (EU) No 904/2010 Subsection 5
Amendment 20 #
Proposal for a regulation Article 1 – paragraph 1 – point 5 – point b Regulation (EU) No 904/2010 Section 3 – Subsection 5 – Article 47m – paragraph 1 Member States shall grant the Commission access to
Amendment 21 #
Proposal for a regulation Article 1 – paragraph 1 – point 5a (new) Regulation (EU) No 904/2010 Article 50 – paragraph 1 Amendment 22 #
Proposal for a regulation Article 2 – paragraph 2 The Regulation shall apply from 1 January 20
Amendment 4 #
Draft legislative resolution Citation 2 a (new) - having regard to the Protocol (No 1) of the Treaty on the Functioning of the European Union (TFEU) on the role of national parliaments in the European Union,
Amendment 5 #
Draft legislative resolution Citation 2 b (new) - having regard to the Protocol (No 2) of the Treaty on the Functioning of the European Union (TFEU) on the application of the principles of subsidiarity and proportionality,
Amendment 6 #
Draft legislative resolution Paragraph 1 a (new) 1 a. Recalls the exclusive competences of Member States in fiscal matters;
Amendment 7 #
Proposal for a regulation Citation 1a (new) having regard to the Protocol (No 1) of the Treaty on the Functioning of the European Union (TFEU) on the role of national parliaments in the European Union,
Amendment 8 #
Proposal for a regulation Citation 1b (new) having regard to the Protocol (No 2) of the Treaty on the Functioning of the European Union (TFEU) on the application of the principles of subsidiarity and proportionality,
Amendment 9 #
Proposal for a regulation Recital 1a (new) (1 a) The VAT gap in the Union was approximately EUR 170 billion in 2013 and cross-border fraud amounts to a VAT revenue loss of around EUR 50 billion per year in the Union, making VAT an important issue to be addressed at Union level.
source: 606.182
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