{"change_dates":[],"dossier":{"amendments":[{"authors":"Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-14","location":[["Proposal for a directive","Recital 1"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:13"},"new":["(1) Rules on rates of value added tax","(VAT) as currently set out in Council","Directive 2006/112/EC27 aim to preserve","the functioning of the internal market and","avoid distortions of competition. The rules","were designed over two decades ago based","on the origin principle and are no longer","fit for purpose. In its VAT Action Plan28","and in the follow-up to this29, the","Commission announced its intention to","adjust those rules for a definitive VAT","system for cross-border business-to-","business (B2B) trade in goods between","Member States that would be based on the","taxation in the Member State of","destination.","_________________","27","OJ L 347, 11.12.2006, p. 1.","28","Communication from the Commission to","the European Parliament, the Council and","the European Economic and Social","Committee on an action plan on VAT \u2013","Towards a single EU VAT area \u2013 Time to","decide (COM(2016) 148 final of 7 April","2016)","29","Communication from the Commission to","the European Parliament, the Council and","the European Economic and Social","Committee on the follow-up to the Action","Plan on VAT \u2013 Towards a single EU VAT","area \u2013 Time to act (COM(2017) 566 final","of 4 October 2017)"],"old":["(1) Rules on rates of value added tax","(VAT) as currently set out in Council","Directive 2006/112/EC27 aim to preserve","the functioning of the internal market and","avoid distortions of competition. The rules","were designed over two decades ago based","on the origin principle. In its VAT Action","Plan28 and in the follow-up to this29, the","Commission announced its intention to","adjust those rules for a definitive VAT","system for cross-border business-to-","business (B2B) trade in goods between","Member States that would be based on the","taxation in the Member State of","destination.","_________________","27","OJ L 347, 11.12.2006, p. 1.","28","Communication from the Commission to","the European Parliament, the Council and","the European Economic and Social","Committee on an action plan on VAT \u2013","Towards a single EU VAT area \u2013 Time to","decide (COM(2016) 148 final of 7 April","2016)","29","Communication from the Commission to","the European Parliament, the Council and","the European Economic and Social","Committee on the follow-up to the Action","Plan on VAT \u2013 Towards a single EU VAT","area \u2013 Time to act (COM(2017) 566 final","of 4 October 2017)"],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"14","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Werner Langen","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-15","location":[[" Proposal for a directive","Recital 2"]],"meps":[1928],"meta":{"created":"2019-07-03T06:12:13"},"new":["(2) Under a definitive system where the","supply of goods and services would be","taxed in the Member State of destination,","suppliers derive no significant benefit from","being established in a lower-rate Member","State. Greater diversity in VAT rates","would, under such a system, be less of a","disruption to the functioning of the single","market and would not distort competition.","In those circumstances, Member States","may be granted more flexibility in the","setting of rates. However, they should not","ignore the objective of ensuring greater","convergence in VAT rates."],"old":["(2) Under a definitive system where the","supply of goods and services would be","taxed in the Member State of destination,","suppliers derive no significant benefit from","being established in a lower-rate Member","State. Greater diversity in VAT rates would","not, under such a system, disrupt the","functioning of the single market nor create","distortions of competition. In those","circumstances, it would be appropriate to","grant more flexibility to Member States in","the setting of rates."],"orig_lang":"de","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"15","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-16","location":[[" Proposal for a directive","Recital 2"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:13"},"new":["(2) Under a definitive system where the","supply of goods and services would be","taxed in the Member State of destination,","suppliers derive less benefit from being","established in a lower-rate Member State.","Greater diversity in VAT rates should not,","under such a system, disrupt the","functioning of the single market nor create","distortions of competition. In those","circumstances, it would be appropriate to","grant a certain flexibility to Member States","in the setting of rates."],"old":["(2) Under a definitive system where the","supply of goods and services would be","taxed in the Member State of destination,","suppliers derive no significant benefit","from being established in a lower-rate","Member State. Greater diversity in VAT","rates would not, under such a system,","disrupt the functioning of the single market","nor create distortions of competition. In","those circumstances, it would be","appropriate to grant more flexibility to","Member States in the setting of rates."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"16","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Miguel Viegas","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-17","location":[["Proposal for a directive","Recital 3"]],"meps":[125100],"meta":{"created":"2019-07-03T06:12:13"},"new":["(3) The removal of restrictions in","parallel with the entry into force of the","definitive arrangements for the taxation of","trade between Member States should allow","Member States to continue to apply","reduced VAT rates that are currently","granted as derogations under Chapter 4 of","Title VIII of Directive 2006/112/EC and","Annex X to Directive 2006/112/EC and","which would otherwise expire with the","entry into force of those arrangements. The","\u2018negative list\u2019 must therefore take account","of the express derogations laid down in","Directive 2006/112/EC."],"old":["(3) The removal of restrictions in","parallell with the entry into force of the","definitive arrangements for the taxation of","trade between Member States should allow","Member States to continue to apply","reduced VAT rates that are currently","granted as derogations under Chapter 4 of","Title VIII of Directive 2006/112/EC and","Annex X to Directive 2006/112/EC and","which would otherwise expire with the","entry into force of those arrangements."],"orig_lang":"pt","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"17","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-18","location":[["Proposal for a directive","Recital 3"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:13"},"new":["(3) The removal of restrictions in","parallel with the entry into force of the","definitive arrangements for the taxation of","trade between Member States should allow","Member States to continue to apply","reduced VAT rates replacing derogations","granted under Chapter 4 of Title VIII of","Directive 2006/112/EC and Annex X to","Directive 2006/112/EC and which would","otherwise expire with the entry into force","of those arrangements."],"old":["(3) The removal of restrictions in","parallell with the entry into force of the","definitive arrangements for the taxation of","trade between Member States should allow","Member States to continue to apply","reduced VAT rates that are currently","granted as derogations under Chapter 4 of","Title VIII of Directive 2006/112/EC and","Annex X to Directive 2006/112/EC and","","which would otherwise expire with the","entry into force of those arrangements."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"18","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Sander Loones","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-19","location":[[" Proposal for a directive","Recital 4"]],"meps":[128717],"meta":{"created":"2019-07-03T06:12:13"},"new":["(4) In a definitive VAT system all","Member States should be treated equally","and should therefore have the same","restrictions in applying reduced VAT rates,","which should remain an exception to the","standard rate. Such equal treatment without","restricting Member States current","flexibility in setting VAT can be achieved","by enabling all of them to apply a reduced","rate for which the minimum requirement","does not apply, with the purpose of","making the consumption of certain goods","and services more affordable in view of","goals of general interest such as public","health care, public housing policy, spatial","planning, job preservation, cultural,","social or environmental goals, as well as","an exemption with the right to deduct input","VAT, in addition to a maximum of two","reduced rates of a minimum of 5%. This","directive will increase subsidiarity in the","VAT system, making it possible for","Member States to accommodate local","conditions, preferences and traditions or","choose a simple and uniform tax rate."],"old":["(4) In a definitive VAT system all","Member States should be treated equally","and should therefore have the same","restrictions in applying reduced VAT rates,","which should remain an exception to the","standard rate. Such equal treatment without","restricting Member States current","flexibility in setting VAT can be achieved","by enabling all of them to apply a reduced","rate for which the minimum requirement","does not apply, as well as an exemption","with the right to deduct input VAT, in","addition to a maximum of two reduced","rates of a minimum of 5%."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"19","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-20","location":[["Proposal for a directive","Recital 4"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:13"},"new":["(4) In a definitive VAT system all","Member States should be treated equally","and should therefore have the same","restrictions in applying reduced VAT rates,","which should remain an exception to the","standard rate. Such equal treatment without","restricting Member States current","flexibility in setting VAT can be achieved","by enabling all of them to apply a super-","reduced rate for which the minimum","requirement does not apply, as well as an","exemption with the right to deduct input","VAT, in addition to a maximum of two","reduced rates of respectively 10 % and 5","%."],"old":["(4) In a definitive VAT system all","Member States should be treated equally","and should therefore have the same","restrictions in applying reduced VAT rates,","which should remain an exception to the","standard rate. Such equal treatment without","restricting Member States current","flexibility in setting VAT can be achieved","by enabling all of them to apply a reduced","rate for which the minimum requirement","does not apply, as well as an exemption","with the right to deduct input VAT, in","addition to a maximum of two reduced","rates of a minimum of 5%."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"20","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Arndt Kohn, Peter Simon","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-21","location":[["Proposal for a directive","Recital 4"]],"meps":[186884,96836],"meta":{"created":"2019-07-03T06:12:14"},"new":["(4) In a definitive VAT system, all","Member States should be treated equally","and should therefore have the same","restrictions in applying reduced VAT rates,","which should remain an exception to the","standard rate. Such equal treatment without","restricting Member States current","flexibility in setting VAT and avoiding a","disproportionate fragmentation of the","VAT system within the internal market","can be achieved by enabling Member","States to apply an exemption with the right","to deduct input VAT, in addition to a","maximum of one reduced rate of a","minimum of 5 %."],"old":["(4) In a definitive VAT system all","Member States should be treated equally","and should therefore have the same","restrictions in applying reduced VAT rates,","which should remain an exception to the","standard rate. Such equal treatment without","restricting Member States current","flexibility in setting VAT can be achieved","by enabling all of them to apply a reduced","rate for which the minimum requirement","does not apply, as well as an exemption","with the right to deduct input VAT, in","addition to a maximum of two reduced","rates of a minimum of 5%.",""],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"21","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Luigi Morgano","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-22","location":[[" Proposal for a directive","Recital 4 a (new)"]],"meps":[124788],"meta":{"created":"2019-07-03T06:12:14"},"new":["(4a) In line with the Commission's","Digital Single Market Strategy1a and in","order to keep abreast of technological","progress in a digital economy, in order to","stimulate innovation, creation, investment","and the production of new content, and in","order to facilitate digital learning,","knowledge transfer and the access to, and","promotion of, culture in the digital","environment, Member States should be","enabled to align the VAT rates for","electronically supplied publications with","lower VAT rates for publications on any","means of physical support.","_________________","1a COM(2015) 0192 final"],"orig_lang":"it","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"22","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Luigi Morgano","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-23","location":[[" Proposal for a directive","Recital 4 b (new)"]],"meps":[124788],"meta":{"created":"2019-07-03T06:12:14"},"new":["(4b) Allowing Member States to apply","reduced rates, including reduced rates","without minimum threshold, to printed","publications and electronic publications","should ensure the transfer of economic","benefits to consumers, thus promoting","reading, and also to publishers, thus","encouraging investment in new content","and, in the case of newspapers and","magazines, reducing reliance on","advertising."],"old":["",""],"orig_lang":"it","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"23","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Luigi Morgano","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-24","location":[["Proposal for a directive","Recital 4 c (new)"]],"meps":[124788],"meta":{"created":"2019-07-03T06:12:14"},"new":["(4c) Taking into account the","importance of facilitating access to books,","newspapers and periodicals for persons","who are blind, visually impaired or","otherwise print-disabled, adapted and","audio electronic books, newspapers and","periodicals are to be understood as not","wholly or predominantly consisting of","music or video content. Therefore,","reduced VAT rates can also be applied to","those formats."],"orig_lang":"it","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"24","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Werner Langen","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-25","location":[["Proposal for a directive","Recital 5"]],"meps":[1928],"meta":{"created":"2019-07-03T06:12:14"},"new":["(5) Distortions of competition could","arise where the mechanism used for","taxation would not be based on the","destination principle. That is notably so","with travel facilities supplied as a single","service under the margin scheme for travel","agents and goods supplied under the","special arrangements for second-hand","goods, works of art, collectors\u2019 items and","antiques but also in certain cases involving","goods or services, such as financial","services, that are exempted without right of","deduction but for which a right of taxation","may be granted. In order to mitigate any","such distortions, a list of supplies of goods","and services subject to the standard VAT","rate ('negative list') should be established","based on the statistical classification of","products by activity. This list should serve","to reduce the amount of derogations","allowed so far. The list should be reviewed","every two years. The list should be without","prejudice to national policy priorities in","areas such as social policy, health and","environmental protection."],"old":["(5) Distortions of competition could","arise where the mechanism used for","taxation would not be based on the","destination principle. That is notably so","with travel facilities supplied as a single","service under the margin scheme for travel","","agents and goods supplied under the","special arrangements for second-hand","goods, works of art, collectors\u2019 items and","antiques but also in certain cases involving","goods or services, such as financial","services, that are exempted without right of","deduction but for which a right of taxation","may be granted. In order to mitigate any","such distortions, a list of supplies of goods","and services subject to the standard VAT","rate ('negative list') should be established","based on the statistical classification of","products by activity. The list should be","reviewed every five years."],"orig_lang":"de","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"25","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-26","location":[[" Proposal for a directive","Recital 5"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:14"},"new":["(5) Distortions of competition could","arise where the mechanism used for","taxation would not be based on the","destination principle. That is notably so","with travel facilities supplied as a single","service under the margin scheme for travel","agents and goods supplied under the","special arrangements for second-hand","goods, works of art, collectors\u2019 items and","antiques but also in certain cases involving","goods or services, such as financial","services, that are exempted without right of","deduction but for which a right of taxation","may be granted. In order to mitigate any","such distortions, a list of supplies of goods","and services subject to the standard VAT","rate ('negative list') should be established","based on the statistical classification of","products by activity. The list should be","reviewed by means of an implementing","act as often as necessary, based on","evidence provided by the Commission.","Any change to that list should be widely","communicated across the Union to inform","taxpayers."],"old":["(5) Distortions of competition could","arise where the mechanism used for","taxation would not be based on the","destination principle. That is notably so","with travel facilities supplied as a single","service under the margin scheme for travel","agents and goods supplied under the","special arrangements for second-hand","goods, works of art, collectors\u2019 items and","antiques but also in certain cases involving","goods or services, such as financial","services, that are exempted without right of","deduction but for which a right of taxation","may be granted. In order to mitigate any","such distortions, a list of supplies of goods","","and services subject to the standard VAT","rate ('negative list') should be established","based on the statistical classification of","products by activity. The list should be","reviewed every five years."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"26","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-27","location":[["Proposal for a directive","Recital 5 a (new)"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:14"},"new":["(5a) In addition, in order to meet","international commitments related to","social and environmental sectors, such as","the Paris Agreement on climate, the","Commission should establish \u2013 by means","of a delegated act \u2013 a list of supplies of","goods and services that shall be subject to","reduced rates or to an exemption with the","right to deduct input VAT (\u201cpositive list\u201d).","That list should be reviewed at least once","a year to include newly commercialised","goods, such as electric bikes for example,","which meet the Union\u2019s commitment to","social and environmental standards."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"27","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Othmar Karas","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-28","justification":" Reduced rates and exemptions shall benefit the final consumer and shall be applied to pursue,\n in a consistent manner, an objective of general interest. The deletion of the word \u201conly\u201d takes\n into account that there are entrepreneurs that are not entitled to a tax deduction or only on a\n flat-rate basis such as small business owners or farmers, for whom the cost would\n disproportionately increase, if, for example, reduced rates for the services they receive would\n no longer be applicable.","location":[["Proposal for a directive","Recital 6"]],"meps":[4246],"meta":{"created":"2019-07-03T06:12:14"},"new":["(6) The current fragmentation of the","VAT system within the internal market","places obstacles in the way of the","development of small and medium-sized","enterprises (SMEs). To avoid further","unnecessary complexity and subsequent","rise in business costs, in particular for","intra-Community trade, goods and services","that can be used only as intermediate input","to an economic activity should not be","eligible for reduced rates in a definitive","VAT system. Such rates should be applied","for the benefit of final consumers and the","setting of such rates should ensure equal","treatment of similar goods or services","supplied by different taxable persons. They","should therefore be applied to pursue, in a","consistent manner, an objective of general","interest."],"old":["(6) To avoid unnecessary complexity","and subsequent rise in business costs, in","particular for intra-Community trade,","goods and services that can be used only as","intermediate input to an economic activity","should not be eligible for reduced rates in a","definitive VAT system. Such rates should","be applied only for the benefit of final","consumers and the setting of such rates","should ensure equal treatment of similar","goods or services supplied by different","taxable persons. They should therefore be","applied to pursue, in a consistent manner,","an objective of general interest."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"28","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-29","location":[[" Proposal for a directive","Recital 6"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:14"},"new":["(6) To avoid unnecessary complexity","and subsequent rise in business costs, in","particular for intra-Community trade,","goods and services that can be used only as","intermediate input to an economic activity","should not be eligible for reduced rates in a","definitive VAT system. Such rates should","be applied only for the ultimate benefit of","final consumers and the setting of such","rates should ensure equal treatment of","similar goods or services supplied by","different taxable persons. They should","therefore be applied to pursue, in a","consistent manner, an objective of general","interest."],"old":["(6) To avoid unnecessary complexity","and subsequent rise in business costs, in","particular for intra-Community trade,","goods and services that can be used only as","","intermediate input to an economic activity","should not be eligible for reduced rates in a","definitive VAT system. Such rates should","be applied only for the benefit of final","consumers and the setting of such rates","should ensure equal treatment of similar","goods or services supplied by different","taxable persons. They should therefore be","applied to pursue, in a consistent manner,","an objective of general interest."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"29","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Thierry Cornillet, Jean Arthuis","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-30","location":[["Proposal for a directive","Recital 6 a (new)"]],"meps":[4338,124773],"meta":{"created":"2019-07-03T06:12:14"},"new":["(6a) A number of economic activities","within the Union have focused on","sustainable development based on a","greener economy on the one hand and","inclusive growth on the other. These areas","are of key importance in the sustainable","development of rural and outlying areas,","contributing to the economic and social","revitalisation of rural areas. Given their","close attachment to social, health,","environmental, nutritional, cultural and","gender equality issues, their specific","activities are fully in line with \u2018Strategy","2020\u2019 ambitions and Commission","objectives. In this connection, Member","States should therefore seize the","opportunities offered by Article 98 (1) and","(2) of this Directive, provided that they","respect its principles, taking particular","account of the budgetary implications for","their public finances and for the Union."],"orig_lang":"fr","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"30","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Sander Loones","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-31","location":[[" Proposal for a directive","Recital 6 a (new)"]],"meps":[128717],"meta":{"created":"2019-07-03T06:12:15"},"new":["(6a) With particular focus on the needs","of SMEs and in order to facilitate trade","and increase legal certainty in the single","market, the Commission, in cooperation","with Member States, should establish a","Union VAT Web information portal for","businesses. That multilingual portal","should provide quick, up-to-date and","accurate access to relevant information","about the implementation of the VAT","system in the different Member States and","in particular on the correct VAT-rates for","different goods and services in the","different Member States, as well as the","conditions for zero-rate. Such a portal","may also help to address the current VAT-","gap."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"31","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-32","location":[[" Proposal for a directive","Recital 6 a (new)"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:15"},"new":["(6a) With a particular focus on the","needs of small enterprises engaging in","intra-Community cross-border businesses","and in order to facilitate trade in the","single market, the Commission, in","cooperation with Member States, should","establish a Union VAT Web information","portal for enterprises. That portal should","provide accurate information about the","implementation of the VAT system in the","different Member States, including which","goods or services benefit from reduced","rates, super-reduced rates or exemptions."],"old":["",""],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"32","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Werner Langen","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-33","location":[["Proposal for a directive","Recital 6 a (new)"]],"meps":[1928],"meta":{"created":"2019-07-03T06:12:15"},"new":["(6a) The Commission, in cooperation","with the Member States, should establish","a comprehensive and publicly accessible","Internet portal providing businesses and","consumers with straightforward and clear","information on VAT rates and all relevant","information on the implementation of the","definitive VAT system in all Member","States."],"orig_lang":"de","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"33","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-34","location":[["Proposal for a directive","Recital 7"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:15"},"new":["(7) For the public finances of Member","States to remain sound and in order to","prevent excessive macroeconomic","imbalances, an appropriate level of revenue","should be ensured. Given that VAT is an","important source of revenue, it is therefore","vital, as a safeguard for national budgets","and the Union budget, to set a minimum","for the weighted average rate to be","respected at any time by the Member","States."],"old":["(7) For the public finances of Member","States to remain sound and in order to","prevent excessive macroeconomic","imbalances, an appropriate level of revenue","should be ensured. Given that VAT is an","important source of revenue, it is therefore","","vital, as a safeguard for national budgets, to","set a minimum for the weighted average","rate to be respected at any time by the","Member States."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"34","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Ramon Tremosa i Balcells","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-35","justification":" The Commission\u2019s proposal would not only allow the continuation of the existing reduced\n rates and zero-rates that exist in various Member States on which many charities depend for\n their economic viability but would also enable organisations in other Member States to\n benefit from such measures [pages 3 and 4 of the Commission\u2019s proposal]. Nevertheless,\n there are concerns to ensure that the current derogations and reduced rates are protected.\n Fundraising charities that do not charge for their services and grant-making charities have\n no ultimate consumer to whom the irrecoverable VAT that they currently pay can be passed\n on. The benefit that such organisations currently get from certain reduced or zero rates on\n their input side is vital to their ability to continue to provide services. It is essential that all\n such reduced rates and derogations are maintained and are made available to charities\n across Europe.\n\n The European Economic and Social Committee\u2019s ECO Section is of the view that the negative\n list should not restrict application of reduced rates for certain general-interest goods (point\n 1.3 and 3.7 of ECO\u2019s opinion). In addition, safeguards should be put in place to protect\n current derogations and reduced rates","location":[[" Proposal for a directive","Recital 8 a (new)"]],"meps":[97203],"meta":{"created":"2019-07-03T06:12:15"},"new":["(8a) Member States should try to","ensure that all the current reduced rates","and derogations be maintained and made","available to charities and other public","benefit organisations across Europe."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"35","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Anne Sander, Michel Dantin","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-36","justification":"Member States are free to apply reduced VAT rates in their territory. There is no reason to\nobject to reduced VAT if the service in question has no cross-border dimension and does not\ndistort competition.","location":[["Proposal for a directive","Recital 9 a (new)"]],"meps":[24594,97296],"meta":{"created":"2019-07-03T06:12:15"},"new":["(9a) Member States should be free to","apply reduced rates, particularly for","services provided on their territory that","have no cross-border dimension.","They are responsible for fixing rates for","these services, although the destination","principle means that this has no effect on","the internal market."],"orig_lang":"fr","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"36","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Werner Langen","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-37","location":[["Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 1 a (new)"],["Directive 2006/112/EC","Article 97 \u2013 paragraph 1"]],"meps":[1928],"meta":{"created":"2019-07-03T06:12:15"},"new":["1a. Article 97(1) is replaced by the","following:","\u2018The standard rate shall permanently","remain at least 15 %.\u2019","Or. de","(https://eur-lex.europa.eu/eli/dir/2006/112/oj)"],"old":["From 1 January 2016 until 31 December","2017, the standard rate may not be lower","than 15 %.","",""],"peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"37","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-38","location":[[" Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 2"],[" Directive 2006/112/EC","Article 98 \u2013 paragraph 1 \u2013 subparagraph 1"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:15"},"new":["Member States may apply a maximum of","two reduced rates of 10 % and 5","%respectively."],"old":["Member States may apply a maximum of","two reduced rates."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"38","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Arndt Kohn, Peter Simon","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-39","location":[[" Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 2"],[" Directive 2006/112/EC","Article 98 \u2013 paragraph 1 \u2013 subparagraph 1"]],"meps":[186884,96836],"meta":{"created":"2019-07-03T06:12:15"},"new":["Member States may apply a maximum of","one reduced rate."],"old":["Member States may apply a maximum of","two reduced rates."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"39","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-40","location":[[" Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 2"],[" Directive 2006/112/EC","Article 98 \u2013 paragraph 1 \u2013 subparagraph 2"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:15"},"new":["deleted"],"old":["The reduced rates shall be fixed as a","percentage of the taxable amount, which","shall not be less than 5%."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"40","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Arndt Kohn, Peter Simon","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-41","location":[["Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 2"],["Directive 2006/112/EC","Article 98 \u2013 paragraph 2"]],"meps":[186884,96836],"meta":{"created":"2019-07-03T06:12:15"},"new":["2. By way of derogation from","paragraph 1, Member States may in","addition to the reduced rate apply an","exemption with deductibility of the VAT","paid at the preceding stage."],"old":["2. By way of derogation from","paragraph 1, Member States may in","addition to the two reduced rates apply a","reduced rate lower than the minimum of","5% and an exemption with deductibility of","the VAT paid at the preceding stage."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"41","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-42","location":[["Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 2"],["Directive 2006/112/EC","Article 98 \u2013 paragraph 2"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:15"},"new":["2. By way of derogation from","paragraph 1, Member States may in","addition to the two reduced rates apply a","super-reduced rate lower than the","minimum of 5% and an exemption with","deductibility of the VAT paid at the","preceding stage."],"old":["2. By way of derogation from","paragraph 1, Member States may in","addition to the two reduced rates apply a","reduced rate lower than the minimum of","5% and an exemption with deductibility of","the VAT paid at the preceding stage."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"42","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Arndt Kohn, Peter Simon, Tibor Szanyi","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-43","location":[[" Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 2"],[" Directive 2006/112/EC","Article 98 \u2013 paragraph 3 \u2013 subparagraph 1"]],"meps":[186884,96836,124703],"meta":{"created":"2019-07-03T06:12:16"},"new":["Reduced rates and exemptions applied","pursuant to paragraphs 1 and 2 shall only","benefit the final consumer and shall be","applied to pursue, in a consistent manner,","an objective of general interest. Priority","shall be given to goods or services having","positive social and / or environmental","effects, including cases where the","production and retail of such goods or","services has positive social and / or","environmental effects."],"old":["Reduced rates and exemptions applied","pursuant to paragraphs 1 and 2 shall only","benefit the final consumer and shall be","applied to pursue, in a consistent manner,","an objective of general interest."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"43","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-44","location":[[" Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 2"],[" Directive 2006/112/EC","Article 98 \u2013 paragraph 3 \u2013 subparagraph 1"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:16"},"new":["Reduced rates, super-reduced rates and","exemptions applied pursuant to paragraphs","1 and 2 shall only benefit the final","consumer and shall be applied to pursue, in","a consistent manner, an objective of","general interest. Priority shall be given to","goods or services which have positive","social and / or environmental effects, in","order to meet the Union\u2019s international","commitments in these sectors."],"old":["Reduced rates and exemptions applied","pursuant to paragraphs 1 and 2 shall only","benefit the final consumer and shall be","applied to pursue, in a consistent manner,","an objective of general interest."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"44","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Ramon Tremosa i Balcells","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-45","justification":"Article 98 of the Commission\u2019s proposal will allow Member States the option to allow an\nexemption with the right to deduct VAT which is strongly welcomed. There is a belief that this\nright should be extended to deduct input VAT to outside the scope of non-business activities of\ncharities.","location":[["Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 2"],["Directive 2006/112/EC","Article 98 \u2013 paragraph 3 \u2013 subparagraph 1"]],"meps":[97203],"meta":{"created":"2019-07-03T06:12:16"},"new":["Reduced rates and exemptions applied","pursuant to paragraphs 1 and 2 shall only","benefit the final consumer and shall be","applied to pursue, in a consistent manner,","an objective of general interest. To that","end, deduction of input VAT of non-","taxable services and deliveries provided by","charities and other public benefit","organisations shall be allowed."],"old":["Reduced rates and exemptions applied","pursuant to paragraphs 1 and 2 shall only","benefit the final consumer and shall be","applied to pursue, in a consistent manner,","an objective of general interest."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"45","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Werner Langen","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-46","location":[["Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 2"],["Directive 2006/112/EC","Article 98 \u2013 paragraph 3 \u2013 subparagraph 1"]],"meps":[1928],"meta":{"created":"2019-07-03T06:12:16"},"new":["Reduced rates and exemptions applied","pursuant to paragraphs 1 and 2 shall only","benefit the final consumer and shall be","applied to pursue, in a consistent manner,","an objective of general interest. Priority","concerning reduced rates shall be","afforded to goods or services with social,","health or environmental benefits."],"old":["Reduced rates and exemptions applied","pursuant to paragraphs 1 and 2 shall only","benefit the final consumer and shall be","applied to pursue, in a consistent manner,","an objective of general interest.",""],"orig_lang":"de","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"46","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Sander Loones","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-47","justification":" A reduction of the VAT rate should indeed benefit the final consumer but indirect benefits to a\n sector cannot be excluded","location":[[" Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 2"],[" Directive 2006/112/EC","Article 98 \u2013 paragraph 3 \u2013 subparagraph 1"]],"meps":[128717],"meta":{"created":"2019-07-03T06:12:16"},"new":["Reduced rates and exemptions applied","pursuant to paragraphs 1 and 2 shall benefit","the final consumer and shall be applied to","pursue, in a consistent manner, an","objective of general interest."],"old":["Reduced rates and exemptions applied","pursuant to paragraphs 1 and 2 shall only","benefit the final consumer and shall be","applied to pursue, in a consistent manner,","an objective of general interest."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"47","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Othmar Karas","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-48","justification":"Reduced rates and exemptions shall benefit the final consumer and shall be applied to pursue,\nin a consistent manner, an objective of general interest. The deletion of the word \u201conly\u201d takes\ninto account that there are entrepreneurs that are not entitled to a tax deduction or only on a\nflat-rate basis such as small business owners or farmers, for whom the cost would\ndisproportionately increase, if, for example, reduced rates for the services they receive would\nno longer be applicable.","location":[[" Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 2"],[" Directive 2006/112/EC","Article 98 \u2013 paragraph 3 \u2013 subparagraph 1"]],"meps":[4246],"meta":{"created":"2019-07-03T06:12:16"},"new":["Reduced rates and exemptions applied","pursuant to paragraphs 1 and 2 shall benefit","the final consumer and shall be applied to","pursue, in a consistent manner, an","objective of general interest."],"old":["Reduced rates and exemptions applied","pursuant to paragraphs 1 and 2 shall only","benefit the final consumer and shall be","applied to pursue, in a consistent manner,","an objective of general interest."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"48","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-49","location":[["Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 2"],["Directive 2006/112/EC","Article 98 \u2013 paragraph 3 \u2013 subparagraph 1 a (new)"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:16"},"new":["Reduced rates, super-reduced rates and","exemptions shall apply to supplies of","goods or services in the categories set out","in the revised Annex III."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"49","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Miguel Viegas","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-50","location":[["Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 2"],["Directive 2006/112/EC","Article 98 \u2013 paragraph 3 \u2013 subparagraph 2"]],"meps":[125100],"meta":{"created":"2019-07-03T06:12:16"},"new":["The reduced rates and exemptions referred","to in paragraphs 1 and 2 shall not be","applied to goods or services in the","categories set out in Annex IIIa, unless","they are covered by a derogation."],"old":["The reduced rates and exemptions referred","to in paragraphs 1 and 2 shall not be","applied to goods or services in the","categories set out in Annex IIIa.;"],"orig_lang":"pt","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"50","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Othmar Karas","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-51","justification":" This amendment is in line with Article 395 of this Directive, according to which the Council,\n acting unanimously on a proposal from the Commission, may authorise any Member State to\n introduce special measures for derogation from the provisions of this Directive as well as\n with the conclusions and recommendations 1.3 and 3.6 of the Opinion by the European\n Economic and Social Committee on the proposal for this Council Directive [ECO/445, VAT\n reform package (II)].","location":[[" Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 2"],[" Directive 2006/112/EC","Article 98 \u2013 paragraph 3 \u2013 subparagraph 2"]],"meps":[4246],"meta":{"created":"2019-07-03T06:12:16"},"new":["The reduced rates and exemptions referred","to in paragraphs 1 and 2 shall not be","applied to goods or services in the","categories set out in Annex IIIa, unless a","derogation is granted;"],"old":["The reduced rates and exemptions referred","to in paragraphs 1 and 2 shall not be","applied to goods or services in the","categories set out in Annex IIIa.;"],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"51","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-52","location":[[" Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 2"],[" Directive 2006/112/EC","Article 98 \u2013 paragraph 3 \u2013 subparagraph 2"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:16"},"new":["The reduced rates, super-reduced rates and","exemptions referred to in paragraphs 1 and","2 shall not be applied to goods or services","in the categories set out in Annex IIIa.;"],"old":["The reduced rates and exemptions referred","to in paragraphs 1 and 2 shall not be","applied to goods or services in the","categories set out in Annex IIIa.;"],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"52","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Miguel Viegas","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-53","location":[["Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 4"],["Directive 2006/112/EC","Article 99 a \u2013 paragraph 1"]],"meps":[125100],"meta":{"created":"2019-07-03T06:12:16"},"new":["While setting the rates referred to in","Articles 97 and 98, Member States shall","ensure that the weighted average rate,","calculated in accordance with Article 4 of","Council Regulation (EEC, Euratom) No","1553/89 (*), exceeds 12% at any given","time. However, within three years, this","rule must be evaluated and, if necessary,","altered accordingly.","(This amendment applies throughout the","text. adopting it will necessitate","corresponding technical changes","throughout.)"],"old":["While setting the rates referred to in","Articles 97 and 98, Member States shall","ensure that the weighted average rate,","calculated in accordance with Article 4 of","Council Regulation (EEC, Euratom) No","1553/89 (*), exceeds 12% at any given","time."],"orig_lang":"pt","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"53","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-54","location":[["Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 4"],["Directive 2006/112/EC","Article 99a \u2013 paragraph 1"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:16"},"new":["While setting the rates referred to in","Articles 97 and 98, Member States shall","ensure that the weighted average rate,","calculated in accordance with Article 4 of","Council Regulation (EEC, Euratom) No","1553/89 (*), exceeds 15 % at any given","time."],"old":["While setting the rates referred to in","Articles 97 and 98, Member States shall","ensure that the weighted average rate,","calculated in accordance with Article 4 of","Council Regulation (EEC, Euratom) No","","1553/89 (*), exceeds 12% at any given","time."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"54","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Jon\u00e1s Fern\u00e1ndez, Ram\u00f3n J\u00e1uregui Atondo","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-55","location":[[" Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 4"],[" Directive 2006/112/EC","Article 99 a \u2013 paragraph 1"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:12:17"},"new":["While setting the rates referred to in","Articles 97 and 98, Member States shall","ensure that the weighted average rate,","calculated in accordance with Article 4 of","Council Regulation (EEC, Euratom) No","1553/89 (*), exceeds 14% at any given","time."],"old":["While setting the rates referred to in","Articles 97 and 98, Member States shall","ensure that the weighted average rate,","calculated in accordance with Article 4 of","Council Regulation (EEC, Euratom) No","1553/89 (*), exceeds 12% at any given","time."],"orig_lang":"es","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"55","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Sander Loones","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-56","location":[[" Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 4"],[" Directive 2006/112/EC","Article 99a \u2013 paragraph 1"]],"meps":[128717],"meta":{"created":"2019-07-03T06:12:17"},"new":["While setting the rates referred to in","Articles 97 and 98, Member States shall","ensure that the weighted average rate,","calculated in accordance with Article 4 of","Council Regulation (EEC, Euratom) No","1553/89 (*), exceeds 10 % at any given","time."],"old":["While setting the rates referred to in","Articles 97 and 98, Member States shall","ensure that the weighted average rate,","calculated in accordance with Article 4 of","Council Regulation (EEC, Euratom) No","1553/89 (*), exceeds 12% at any given","time."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"56","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-57","location":[["Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 5"],["Directive 2006/112/EC","Article 100 \u2013 paragraph \u20131 (new)"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:17"},"new":["-1. The Commission is empowered to","amend the scope of Annex IIIa by means","of an implementing act, when necessary","and provided there is evidence related to","distortion of competition justifying the","update of the list of supplies of goods and","services."],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"57","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Werner Langen","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-58","location":[["Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 5"],["Directive 2006/112/EC","Article 100 \u2013 paragraph 1"]],"meps":[1928],"meta":{"created":"2019-07-03T06:12:17"},"new":["By 31 December 2021 and every two years","thereafter, the Commission shall submit to","the Council a report on the scope of Annex","IIIa, accompanied by any proposals to","amend that Annex, where necessary.;"],"old":["By 31 December 2026 and every five years","thereafter, the Commission shall submit to","the Council a report on the scope of Annex","IIIa, accompanied by any proposals to","amend that Annex, where necessary.';"],"orig_lang":"de","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"58","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Ramon Tremosa i Balcells","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-59","justification":" The introduction of a negative list is welcomed but there should be more regular reviews of\n the list of the items in Annex IIIa than the five-yearly review currently envisaged.","location":[["Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 5"]],"meps":[97203],"meta":{"created":"2019-07-03T06:12:17"},"new":["By 31 December 2026 and every three","years thereafter, the Commission shall","submit to the Council a report on the scope","of Annex IIIa, accompanied by any","proposals to amend that Annex, where","necessary.;"],"old":["By 31 December 2026 and every five years","thereafter, the Commission shall submit to","the Council a report on the scope of Annex","IIIa, accompanied by any proposals to","amend that Annex, where necessary.;"],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"59","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-60","location":[[" Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 5"],[" Directive 2006/112/EC","Article 100 \u2013 paragraph 1"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:17"},"new":["2. By 31 December 2021 and every","three years thereafter, the Commission","shall submit to the European Parliament","and the Council a report on the scope of","Annex IIIa, ';"],"old":["By 31 December 2026 and every five years","thereafter, the Commission shall submit to","the Council a report on the scope of Annex","IIIa, accompanied by any proposals to","amend that Annex, where necessary.;"],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"60","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-61","location":[[" Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 5 Directive 2006/112/EC"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:17"},"new":["The following Article is inserted:","'Article 100a","The Commission, in cooperation with","Member States, shall establish a Union","VAT Web Information Portal for","enterprises. That Portal should provide","accurate information about the","implementation of the VAT system in the","different Member States, including which","goods or services benefit from reduced","rates, super-reduced rates or","exemptions.';"],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"61","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Sander Loones","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-62","location":[["Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 5 a (new)"],["Directive 2006/112/EC","Article 100 a (new)"]],"meps":[128717],"meta":{"created":"2019-07-03T06:12:17"},"new":["(5a) The following Article is inserted:","'Article 100a","The Commission, in cooperation with the","Member States, shall establish a Union","VAT Web information portal for","businesses in order to provide quick and","accurate access to the relevant","information about the implementation of","the definitive VAT system in the different","Member States.';"],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"62","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Werner Langen","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-63","location":[[" Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 5 a (new)"]],"meps":[1928],"meta":{"created":"2019-07-03T06:12:17"},"new":["5a. The Commission, in cooperation","with the Member States, shall establish a","comprehensive and publicly accessible","Internet portal on which businesses and","consumers can quickly and effectively","obtain information on VAT rates and all","relevant information on the","implementation of the definitive VAT","system in all Member States."],"orig_lang":"de","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"63","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Othmar Karas","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-64","justification":"Einige Mitgliedstaaten haben im Sinne von Artikel 132 Absatz 1 dieser Richtlinie\nSteuerbefreiungen auch f\u00fcr Zusammenschl\u00fcsse bei Banken und Versicherungen vorgesehen.\nDieser Ab\u00e4nderungsantrag sieht vor, dass diese Richtlinie nicht im Widerspruch zu\nderartigen bestehenden Mehrwertsteuerbefreiungen steht, damit es insbesondere f\u00fcr kleineren\nBanken und Versicherungsunternehmen zu keiner unverh\u00e4ltnism\u00e4\u00dfigen Erh\u00f6hung der\nSteuerpflicht kommt, was sich wiederum in teureren Bank- und Versicherungsleistungen f\u00fcr\nKunden niederschlagen k\u00f6nnte. Zudem sind die geschaffenen Zusammenschl\u00fcsse\ninsbesondere f\u00fcr eine B\u00fcndelung von Dienstleistungen im Bereich von\nInformationstechnologie und Reporting betriebswirtschaftlich sinnvoll.","location":[[" Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 7 a (new)"],[" Directive 2006/112/EC","Article 135 \u2013 paragraph 1 \u2013 point m a (new)"]],"meps":[4246],"meta":{"created":"2019-07-03T06:12:18"},"new":["7a. In Article 135(1), the following","point (m) is added:","(m) services provided by groups of","taxable persons for members of the group,","provided the following conditions are met:","(i) the group itself and all its","members are established or resident in the","Community;","(ii) the group carries out an","autonomous activity and acts as an","independent entity towards its members;","(iii) the members of the group mainly","carry out banking, insurance and pension","fund transactions pursuant to Article","135(1)(a) to (g);","(iv) the other services supplied by the","group are necessary to allow members to","supply services which are exempt","pursuant to Article 135(1)(a) to (g);","(v) if the other services are provided","between the members, these services are","also necessary to allow members to supply","services which are exempt pursuant to","Article 135(1)(a) to (g);","(vi) the group claims from its members","only the exact reimbursement of their","share of the joint expenses;"],"old":["",""],"orig_lang":"de","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"64","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":"Molly Scott Cato on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-65","location":[["Proposal for a directive","Article 1 \u2013 paragraph 1 \u2013 point 12"],["Directive 2006/112/EC","Annex III"]],"meps":[124942],"meta":{"created":"2019-07-03T06:12:18"},"new":["(12) Annex III will be amended by","means of a delegated act by the date","corresponding to the date of entry into","force of the Directive, to have a list of","supplies of goods and services to which","reduced rates, super-reduced rates or","exemptions shall be applied, in","accordance with the Union\u2019s","international commitments on social and","environmental matters. That list shall be","reviewed at least once a year;"],"old":["(12) Annex III is deleted;",""],"orig_lang":"en","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"65","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"},{"authors":" Miguel Viegas","changes":{},"committee":["ECON"],"date":"2018-06-07T00:00:00","id":"PE622.094-66","justification":" Musical instruments are essential for musicians' work, which is why it is unfair that they are\n currently taxed at the maximum rate. What is more, making instruments more readily\n available would be a way to encourage artistic creation and production. Such a measure\n would be consistent with the current policy on other cultural goods, such as books.","location":[[" Proposal for a directive","Annex I \u2013 subheading 1 a (new)"],[" Directive 2006/112/EC","Annex III \u2013 row 16 a (new)"]],"meps":[125100],"meta":{"created":"2019-07-03T06:12:18"},"new":["Musical instruments","(This amendment applies throughout the","text. adopting it will necessitate","corresponding technical changes","throughout.)"],"orig_lang":"pt","peid":"PE622.094v01-00","reference":"2018/0005(CNS)","seq":"66","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf"}],"changes":{"2018-01-26T05:45:36":[{"data":[{"body":"EC","commission":[],"date":"2018-01-18T00:00:00","docs":[{"celexid":"CELEX:52018PC0020:EN","title":"COM(2018)0020","type":"Legislative proposal published","url":"http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2018/0020/COM_COM(2018)0020_EN.pdf"}],"type":"Legislative proposal published"}],"path":["activities"],"type":"added"},{"data":[],"path":["other"],"type":"added"},{"data":[{"body":"EP","committee":"ECON","committee_full":"Economic and Monetary Affairs","responsible":true},{"body":"EP","committee":"JURI","committee_full":"Legal Affairs","responsible":false}],"path":["committees"],"type":"added"},{"data":{},"path":["links"],"type":"added"},{"data":{"instrument":"Directive","legal_basis":["Treaty on the Functioning of the EU TFEU 113"],"reference":"2018/0005(CNS)","stage_reached":"Preparatory phase in Parliament","subject":["2.70.02 Indirect taxation, VAT, excise duties"],"subtype":"Legislation","summary":["Amending Directive 2006/112/EC"],"title":"Rates of value added tax","type":"CNS - Consultation procedure"},"path":["procedure"],"type":"added"}],"2018-02-01T08:40:06":[{"data":{"Commissioner":"MOSCOVICI Pierre","DG":{"title":"Taxation and Customs Union","url":"http://ec.europa.eu/info/departments/taxation-and-customs-union_en"}},"path":["activities",0,"commission",0],"type":"added"},{"data":{"body":"EC","commissioner":"MOSCOVICI Pierre","dg":{"title":"Taxation and Customs Union","url":"http://ec.europa.eu/info/departments/taxation-and-customs-union_en"}},"path":["other",0],"type":"added"}],"2018-02-10T04:45:43":[{"data":{"body":"EP","committees":[{"body":"EP","committee":"ECON","committee_full":"Economic and Monetary Affairs","responsible":true},{"body":"EP","committee":"JURI","committee_full":"Legal Affairs","responsible":false}],"date":"2018-02-08T00:00:00","type":"Committee referral announced in Parliament, 1st reading/single reading"},"path":["activities",1],"type":"added"},{"data":"ECON/8/12106","path":["procedure","dossier_of_the_committee"],"type":"added"},{"data":["Preparatory phase in Parliament","Awaiting committee decision"],"path":["procedure","stage_reached"],"type":"changed"}],"2018-02-13T04:55:46":[{"data":["
PURPOSE: to grant Member States greater flexibility in\nsetting value-added tax (VAT) rates.
\nPROPOSED ACT: Council Directive.
\nROLE OF THE EUROPEAN PARLIAMENT: the Council adopts\nthe act after consulting the European Parliament but without being\nobliged to follow the opinion of the European\nParliament.
\nBACKGROUND: the rules on VAT rates as currently\ncontained in the VAT Directive (Council\nDirective 2006/112/EC) were designed more than two decades ago\nand based on the original principle.
\nIn its 2016\nVAT Action Plan, the Commission proposed to replace the current\ntransitional arrangements for the taxation of trade between Member\nStates by definitive arrangements based on the principle of\ntaxation in the Member State of destination in order to create\na robust single European VAT area.
\nAt the same time the Commission announced that\ntaxation at destination would allow to grant Member States more\nflexibility in setting VAT rates and that all currently\nexisting reduced rates, including derogations, legally applied in\nMember States should be maintained and could be made available to\nall Member States, ensuring equal treatment.
\nThe current initiative is part of the Fair Taxation\npackage for the creation of a single EU value added tax area (VAT).\nThe package includes two proposals to modify the VAT Directive, one\nas regards the definitive\nVAT system for cross-border trade and one adopted together with\nthis initiative as regards small\nenterprises, and a proposal for a Council Regulation on combating\nfraud in the field of VAT.
\nIMPACT ASSESSMENT: the preferred option would address\nthe issue of derogations by removing the constraints that created\nthe need for such derogations, namely the list of goods and\nservices to which reduced VAT rates can be applied (Annex III) and\nthe 5% minimum for additional reduced rates.
\nCONTENT: the proposed amendment to the VAT\nDirective provides for greater flexibility for the Member\nStates to benefit from reduced and zero rates as they existed in\nother Member States.
\nThe proposal allows Member States, in addition to the\ntwo reduced rates of a minimum of five percent and an exemption\nwith deductibility of the VAT paid at the preceding stage\ncurrently allowed, to apply another reduced rate between 5% and\n0%.
\nMember States will have to respect that those reduced\nrates and the exemption must be for the benefit of the final\nconsumer and must be in the general interest.
\nThe list of goods and services eligible for reduced\nVAT rates (Annex III) would be deleted and replaced by a new\nnegative list of products (Annex IIIa) at which the standard\nrate of 15% or a higher rate would still be applied.
\nMoreover, Member States shall ensure that the weighted\naverage VAT rate applied to those transactions for which VAT cannot\nbe deducted always exceeds 12%.
\nBy 31 December 2026 and every five years thereafter,\nthe Commission shall submit to the Council a report on the\nscope of Annex IIIa, accompanied by any proposals to amend that\nAnnex, where necessary.
\nPURPOSE: to grant Member States greater flexibility in\nsetting value-added tax (VAT) rates.
\nPROPOSED ACT: Council Directive.
\nROLE OF THE EUROPEAN PARLIAMENT: the Council adopts\nthe act after consulting the European Parliament but without being\nobliged to follow the opinion of the European\nParliament.
\nBACKGROUND: the rules on VAT rates as currently\ncontained in the VAT Directive (Council\nDirective 2006/112/EC) were designed more than two decades ago\nand based on the original principle.
\nIn its 2016\nVAT Action Plan, the Commission proposed to replace the current\ntransitional arrangements for the taxation of trade between Member\nStates by definitive arrangements based on the principle of\ntaxation in the Member State of destination in order to create\na robust single European VAT area.
\nAt the same time the Commission announced that\ntaxation at destination would allow to grant Member States more\nflexibility in setting VAT rates and that all currently\nexisting reduced rates, including derogations, legally applied in\nMember States should be maintained and could be made available to\nall Member States, ensuring equal treatment.
\nThe current initiative is part of the Fair Taxation\npackage for the creation of a single EU value added tax area (VAT).\nThe package includes two proposals to modify the VAT Directive, one\nas regards the definitive\nVAT system for cross-border trade and one adopted together with\nthis initiative as regards small\nenterprises, and a proposal for a Council Regulation on combating\nfraud in the field of VAT.
\nIMPACT ASSESSMENT: the preferred option would address\nthe issue of derogations by removing the constraints that created\nthe need for such derogations, namely the list of goods and\nservices to which reduced VAT rates can be applied (Annex III) and\nthe 5% minimum for additional reduced rates.
\nCONTENT: the proposed amendment to the VAT\nDirective provides for greater flexibility for the Member\nStates to benefit from reduced and zero rates as they existed in\nother Member States.
\nThe proposal allows Member States, in addition to the\ntwo reduced rates of a minimum of five percent and an exemption\nwith deductibility of the VAT paid at the preceding stage\ncurrently allowed, to apply another reduced rate between 5% and\n0%.
\nMember States will have to respect that those reduced\nrates and the exemption must be for the benefit of the final\nconsumer and must be in the general interest.
\nThe list of goods and services eligible for reduced\nVAT rates (Annex III) would be deleted and replaced by a new\nnegative list of products (Annex IIIa) at which the standard\nrate of 15% or a higher rate would still be applied.
\nMoreover, Member States shall ensure that the weighted\naverage VAT rate applied to those transactions for which VAT cannot\nbe deducted always exceeds 12%.
\nBy 31 December 2026 and every five years thereafter,\nthe Commission shall submit to the Council a report on the\nscope of Annex IIIa, accompanied by any proposals to amend that\nAnnex, where necessary.
\n