Awaiting committee decision
Next event: Vote in plenary scheduled 2018/12/11
Role | Committee | Rapporteur | Shadows |
---|---|---|---|
Lead | ECON | MATO Gabriel (EPP) | MAUREL Emmanuel (S&D), LUCKE Bernd (ECR), JEŽEK Petr (ALDE), LÓPEZ BERMEJO Paloma (GUE/NGL), SCOTT CATO Molly (Verts/ALE), KAPPEL Barbara (ENF) |
Opinion | JURI |
Legal Basis TFEU 113
Activites
-
2018/12/11
Vote in plenary scheduled
-
2018/10/02
Debate in Council
- #3619
- 2018/05/25 Council Meeting
- #3549
- 2017/06/16 Council Meeting
- #3527
- 2017/03/21 Council Meeting
-
2017/02/01
Committee referral announced in Parliament, 1st reading/single reading
- #3515
- 2017/01/27 Council Meeting
-
2016/12/21
Legislative proposal published
-
COM(2016)0811
summary
PURPOSE: to amend Directive 2006/112/EC on the common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold. PROPOSED ACT: Council Decision. ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion. BACKGROUND: the creation of a robust single European VAT area is one of the key actions announced by the Commission in its VAT action plan. It will require the setting up of the definitive VAT system for intra-EU business-to-business (B2B) cross-border trade in order to replace the current system which was intended to be transitional. The European Parliament and the Council agreed that this definitive VAT system will be based on the principle of taxation in the country of destination of the goods (the so-called “destination principle”) whereas the current system is based on exemption of supplies of goods in the Member State of departure. Given the current level of VAT fraud and the fact that not all Member States are equally affected by this fraud, and given the fact that it will take several years for the definitive VAT regime to be implemented, some urgent and specific measures may be necessary. In this context, certain Member States have asked to be allowed to implement a temporary generalised reverse charge mechanism (GRCM) with a certain threshold per invoice which would derogate from one of the general principles of the current VAT system, as regards the fractionated payment system, in order to address endemic carousel fraud. IMPACT ASSESSMENT: the impact assessment identified, as preferred option, a derogation to apply the GRCM by certain Member States fulfilling pre-defined criteria, on a voluntary basis and to all goods and services with an invoice threshold of more than EUR 10 000. CONTENT: this proposal to amend Directive 2006/112/EC (VAT Directive) seeks to authorise Member States to derogate from the common system of value added tax so as to apply a generalised reverse charge mechanism (GRCM) to domestic supplies with an invoice threshold of more than EUR 10 000 and to preserve the Internal Market. The granting of the GRCM is subject to pre-defined criteria aiming to limit the scope of the measure to Member States which are particularly affected by carousel fraud. In this context: a VAT gap excess of 5 percentage points above the EU median; a carousel fraud level within a Member States' total VAT gap of more than 25%; other control measures are not sufficient to combat carousel fraud on its territory. Moreover, a Member State having a common border with a Member State that applies the GRCM, should also be authorised to apply the GRCM under certain conditions. A safeguard clause provides that the Commission should be empowered to repeal, without retroactive effect, derogations in case the impact on the internal market would be negative. This Directive shall apply until 30 September 2022.
- DG {'url': 'http://ec.europa.eu/info/departments/taxation-and-customs-union_en', 'title': 'Taxation and Customs Union'}, MOSCOVICI Pierre
-
COM(2016)0811
summary
Documents
- Legislative proposal published: COM(2016)0811
- Debate in Council: 3515
- Debate in Council: 3527
- Debate in Council: 3549
- Debate in Council: 3619
Amendments | Dossier |
21 |
2016/0406(CNS)
2018/11/06
ECON
21 amendments...
Amendment 25 #
Proposal for a directive Recital 4 (4) In order to limit the risk of fraud shifting between Member States, all Member States
Amendment 26 #
Proposal for a directive Recital 5 (5) In addition, also bordering Member States that encounter a serious risk of shift of fraud to their territory, because of the authorisation of that mechanism in another Member State, should be allowed to use the GRCM
Amendment 27 #
Proposal for a directive Recital 9 Amendment 28 #
Proposal for a directive Recital 10 (10) Member States choosing to apply the GRCM should
Amendment 29 #
Proposal for a directive Recital 11 Amendment 30 #
Proposal for a directive Article 1 – paragraph 1 Directive 2006/112/EC Article 199 c – paragraph 1 – subparagraph 1 Until 30 June 2022 a Member State may, as a Generalised Reverse Charge Mechanism (GRCM), provide that the person liable for payment of VAT is the taxable person to whom supplies of goods and services are made above a threshold of EUR
Amendment 31 #
Proposal for a directive Article 1 – paragraph 1 Directive 2006/112/EC Article 199 c Until 30 June 202
Amendment 32 #
Proposal for a directive Article 1 – paragraph 1 Directive 2006/112/EC Article 199 c Amendment 33 #
Proposal for a directive Article 1 – paragraph 1 Directive 2006/112/EC Article 199 c – paragraph 1 – subparagraph 2 – point a (a) it has a VAT gap, expressed as a percentage of the VAT Total Tax Liability, of at least 15 percentage points above the Community median VAT gap;
Amendment 34 #
Proposal for a directive Article 1 – paragraph 1 Directive 2006/112/EC Article 199 c Amendment 35 #
Proposal for a directive Article 1 – paragraph 1 Directive 2006/112/EC Article 199 c Amendment 36 #
Proposal for a directive Article 1 – paragraph 1 Directive 2006/112/EC Article 199 c 4. Member States wishing to apply the GRCM shall
Amendment 37 #
Proposal for a directive Article 1 – paragraph 1 Directive 2006/112/EC Article 199 c Amendment 38 #
Proposal for a directive Article 1 – paragraph 1 Directive 2006/112/EC Article 199 c Amendment 39 #
Proposal for a directive Article 1 – paragraph 1 Directive 2006/112/EC Article 199 c Amendment 40 #
Proposal for a directive Article 1 – paragraph 1 Directive 2006/112/EC Article 199 c Amendment 41 #
Proposal for a directive Article 1 – paragraph 1 Directive 2006/112/EC Article 199 c Member States not applying the mechanism
Amendment 42 #
Proposal for a directive Article 1 – paragraph 1 Directive 2006/112/EC Article 199 c If at least one Member State applies the GRCM, Member States not applying the mechanism
source: 629.753
|
History
(these mark the time of scraping, not the official date of the change)
activities/7 |
|
activities/8 |
|
procedure/stage_reached |
Old
Awaiting committee decisionNew
Awaiting Parliament 1st reading / single reading / budget 1st stage |
activities/7/date |
Old
2018-12-10T00:00:00New
2018-12-11T00:00:00 |
activities/7/type |
Old
Indicative plenary sitting date, 1st reading/single readingNew
Vote in plenary scheduled |
activities/7 |
|
activities/6 |
|
activities/5 |
|
activities/1/council |
Economic and Financial Affairs ECOFIN
|
activities/1/docs |
|
activities/1/meeting_id |
3515
|
activities/1/type |
Old
Debate in CouncilNew
Council Meeting |
activities/3/council |
Economic and Financial Affairs ECOFIN
|
activities/3/docs |
|
activities/3/meeting_id |
3527
|
activities/3/type |
Old
Debate in CouncilNew
Council Meeting |
activities/4/council |
Economic and Financial Affairs ECOFIN
|
activities/4/docs |
|
activities/4/meeting_id |
3549
|
activities/4/type |
Old
Debate in CouncilNew
Council Meeting |
other/0 |
|
activities/0/docs/0/celexid |
CELEX:52016PC0811:EN
|
activities/0/docs/0/celexid |
CELEX:52016PC0811:EN
|
activities/1/council |
Economic and Financial Affairs ECOFIN
|
activities/1/docs |
|
activities/1/meeting_id |
3515
|
activities/1/type |
Old
Council MeetingNew
Debate in Council |
activities/3/council |
Economic and Financial Affairs ECOFIN
|
activities/3/docs |
|
activities/3/meeting_id |
3527
|
activities/3/type |
Old
Council MeetingNew
Debate in Council |
activities/4/council |
Economic and Financial Affairs ECOFIN
|
activities/4/docs |
|
activities/4/meeting_id |
3549
|
activities/4/type |
Old
Council MeetingNew
Debate in Council |
other/0 |
|
activities/5 |
|
activities/5/date |
Old
2017-11-29T00:00:00New
2017-11-30T00:00:00 |
activities/0/commission/0 |
|
other/1 |
|
activities/2/committees/0/shadows/2 |
|
committees/0/shadows/2 |
|
activities/4/body |
Old
EPNew
CSL |
activities/4/council |
Economic and Financial Affairs ECOFIN
|
activities/4/date |
Old
2017-11-06T00:00:00New
2017-06-16T00:00:00 |
activities/4/docs |
|
activities/4/meeting_id |
3549
|
activities/4/type |
Old
Vote scheduled in committee, 1st reading/single readingNew
Council Meeting |
activities/5 |
|
activities/3 |
|
other/0 |
|
activities/2/committees/0/shadows/4 |
|
committees/0/shadows/4 |
|
activities/0/docs/0/text/0 |
Old
PURPOSE: to amend Directive 2006/112/EC on the common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold. PROPOSED ACT: Council Decision. ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion. BACKGROUND: the creation of a robust single European VAT area is one of the key actions announced by the Commission in its VAT action plan. It will require the setting up of the definitive VAT system for intra-EU business-to-business (B2B) cross-border trade in order to replace the current system which was intended to be transitional. The European Parliament and the Council agreed that this definitive VAT system will be based on the principle of taxation in the country of destination of the goods (the so called destination principle) whereas the current system is based on exemption of supplies of goods in the Member State of departure. Given the current level of VAT fraud and the fact that not all Member States are equally affected by this fraud, and given the fact that it will take several years for the definitive VAT regime to be implemented, some urgent and specific measures may be necessary. In this context, certain Member States have asked to be allowed to implement a temporary generalised reverse charge mechanism (GRCM) with a certain threshold per invoice which would derogate from one of the general principles of the current VAT system, as regards the fractionated payment system, in order to address endemic carousel fraud. IMPACT ASSESSMENT: the impact assessment identified, as preferred option, a derogation to apply the GRCM by certain Member States fulfilling pre-defined criteria, on a voluntary basis and to all goods and services with an invoice threshold of more than EUR 10 000. CONTENT: this proposal to amend Directive 2006/112/EC (VAT Directive) seeks to authorise Member States to derogate from the common system of value added tax so as to apply a generalised reverse charge mechanism (GRCM) to domestic supplies with an invoice threshold of more than EUR 10 000 and to preserve the Internal Market. The granting of the GRCM is subject to pre-defined criteria aiming to limit the scope of the measure to Member States which are particularly affected by carousel fraud. In this context:
Moreover, a Member State having a common border with a Member State that applies the GRCM, should also be authorised to apply the GRCM under certain conditions. A safeguard clause provides that the Commission should be empowered to repeal, without retroactive effect, derogations in case the impact on the internal market would be negative. This Directive shall apply until 30 September 2022. New
PURPOSE: to amend Directive 2006/112/EC on the common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold. PROPOSED ACT: Council Decision. ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion. BACKGROUND: the creation of a robust single European VAT area is one of the key actions announced by the Commission in its VAT action plan. It will require the setting up of the definitive VAT system for intra-EU business-to-business (B2B) cross-border trade in order to replace the current system which was intended to be transitional. The European Parliament and the Council agreed that this definitive VAT system will be based on the principle of taxation in the country of destination of the goods (the so-called destination principle) whereas the current system is based on exemption of supplies of goods in the Member State of departure. Given the current level of VAT fraud and the fact that not all Member States are equally affected by this fraud, and given the fact that it will take several years for the definitive VAT regime to be implemented, some urgent and specific measures may be necessary. In this context, certain Member States have asked to be allowed to implement a temporary generalised reverse charge mechanism (GRCM) with a certain threshold per invoice which would derogate from one of the general principles of the current VAT system, as regards the fractionated payment system, in order to address endemic carousel fraud. IMPACT ASSESSMENT: the impact assessment identified, as preferred option, a derogation to apply the GRCM by certain Member States fulfilling pre-defined criteria, on a voluntary basis and to all goods and services with an invoice threshold of more than EUR 10 000. CONTENT: this proposal to amend Directive 2006/112/EC (VAT Directive) seeks to authorise Member States to derogate from the common system of value added tax so as to apply a generalised reverse charge mechanism (GRCM) to domestic supplies with an invoice threshold of more than EUR 10 000 and to preserve the Internal Market. The granting of the GRCM is subject to pre-defined criteria aiming to limit the scope of the measure to Member States which are particularly affected by carousel fraud. In this context:
Moreover, a Member State having a common border with a Member State that applies the GRCM, should also be authorised to apply the GRCM under certain conditions. A safeguard clause provides that the Commission should be empowered to repeal, without retroactive effect, derogations in case the impact on the internal market would be negative. This Directive shall apply until 30 September 2022. |
activities/2/committees/0/shadows/1 |
|
committees/0/shadows/1 |
|
activities/0/docs/0/text |
|
activities/2/committees/0/shadows/2 |
|
committees/0/shadows/2 |
|
activities/3 |
|
activities/2 |
|
procedure/dossier_of_the_committee |
ECON/8/08864
|
procedure/stage_reached |
Old
Preparatory phase in ParliamentNew
Awaiting committee decision |
committees/0/shadows/1 |
|
activities/1 |
|
procedure/Mandatory consultation of other institutions |
Economic and Social Committee
|
procedure/Mandatory consultation of other institutions |
Economic and Social Committee
|
committees/0/date |
2016-12-15T00:00:00
|
committees/0/rapporteur |
|
committees/0/shadows |
|
activities |
|
committees |
|
links |
|
other |
|
procedure |
|