BETA


2018/0124(CNS) VAT and excise duty Directives: inclusion of the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial application

Progress: Procedure completed, awaiting publication in Official Journal

RoleCommitteeRapporteurShadows
Lead ECON GUALTIERI Roberto (icon: S&D S&D) SWINBURNE Kay (icon: ECR ECR), KLINZ Wolf (icon: ALDE ALDE), VIEGAS Miguel (icon: GUE/NGL GUE/NGL), GIEGOLD Sven (icon: Verts/ALE Verts/ALE)
Committee Opinion ITRE
Committee Opinion IMCO
Lead committee dossier:

Events

2019/02/18
   EP/CSL - Act adopted by Council after consultation of Parliament
2019/02/18
   EP - End of procedure in Parliament
2019/02/18
   CSL - Council Meeting
2018/10/02
   EP - Results of vote in Parliament
2018/10/02
   EP - Decision by Parliament, 1st reading/single reading
Details

The European Parliament adopted by 583 votes to 42, with 23 abstentions, in accordance with the consultation procedure, a legislative resolution on the proposal for a Council directive amending Directives 2006/112/EC and 2008/118/EC as regards the inclusion of the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial application of Directive 2008/118/EC.

Parliament approved the Commission's proposal without amendments.

Documents
2018/09/10
   EP - Committee report tabled for plenary, 1st reading/single reading
Details

The Committee on Economic and Monetary Affairs adopted, under the consultation procedure, the report by Roberto GUALTIERI (S&D, IT) on the proposal for a Council directive amending Directives 2006/112/EC and 2008/118/EC as regards the inclusion of the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial application of Directive 2008/118/EC.

The committee recommended that the European Parliament approve the Commission proposal without amendments.

As a reminder, the Italian government requested that the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano should be included in the EU customs territory and in the territory of the Union to which Directive 2008/118/EC concerning the general arrangements for excise duty (the ‘excise Directive’) applies.

However, Italy wishes to continue the exclusion of the two territories from the territorial application of Directive 2006/112/EC (VAT Directive) on the common system of value added tax, as Italy considers it to be essential to maintain an even playing field between economic actors in Campione d’Italia and Switzerland.

This proposal only requires a formal amendment of the VAT Directive, moving the two territories from Article 6(2) (territories not forming part of the EU customs territory excluded from the territorial application of the VAT Directive) to Article 6(1) (territories forming part of the EU customs territory excluded from the territorial application of the VAT Directive).

Documents
2018/09/07
   EP - Vote in committee, 1st reading/single reading
2018/07/13
   EP - Committee draft report
Documents
2018/06/11
   EP - Committee referral announced in Parliament, 1st reading/single reading
2018/05/31
   EP - GUALTIERI Roberto (S&D) appointed as rapporteur in ECON
2018/05/08
   EC - Legislative proposal published
Details

PURPOSE: to include the Italian municipality of Campione d'Italia and the Italian waters of Lake Lugano into the customs territory of the EU and in the territorial application of Directive 2008/118/EC concerning the general arrangements for excise duty.

PROPOSED ACT: Council Directive.

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

BACKGROUND: in July 2017, Italy requested that the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano be included in the customs territory of the Union as defined in Regulation (EU) No 952/2013 of the European Parliament and of the Council as well as in the territorial scope of Council Directive 2008/118/EC for the purposes of excise duty, whilst leaving these territories outside the territorial scope of Council Directive 2006/112/EC for the purposes of value added tax (the VAT Directive).

CONTENT: the proposal aims to include the Italian municipality of Campione d'Italia and the Italian waters of Lake Lugano into the customs territory of the EU and the territory of the Union to which Directive 2008/118/EC concerning the general arrangements for excise duty (the Excise Directive) applies.

The proposal to amend the excise Directive and the VAT Directive is strictly linked to the amendment of the Union Customs Code . These amendments should apply from 1 January 2019.

Documents

Votes

A8-0284/2018 - Roberto Gualtieri - Vote unique 02/10/2018 12:18:33.000

2018/10/02 Outcome: +: 569, 0: 71, -: 12
DE FR ES PL IT GB RO NL PT SE CZ BE BG FI EL HU DK LT AT SK HR SI IE LU CY LV MT EE ??
Total
87
70
47
47
66
51
28
22
19
18
18
18
15
13
17
13
12
10
18
10
9
8
7
6
6
5
5
5
2
icon: PPE PPE
189

United Kingdom PPE

2

Lithuania PPE

2

Luxembourg PPE

3

Cyprus PPE

1

Latvia PPE

2

Malta PPE

2

Estonia PPE

For (1)

1
icon: S&D S&D
171

Netherlands S&D

For (1)

1

Croatia S&D

2

Slovenia S&D

For (1)

1

Luxembourg S&D

For (1)

1

Cyprus S&D

2

Latvia S&D

1

Malta S&D

3

Estonia S&D

For (1)

1
icon: ALDE ALDE
67

United Kingdom ALDE

1

Romania ALDE

3

Portugal ALDE

1

Austria ALDE

For (1)

1

Croatia ALDE

2

Slovenia ALDE

For (1)

1

Ireland ALDE

For (1)

1

Luxembourg ALDE

For (1)

1

Latvia ALDE

1

Estonia ALDE

For (1)

Against (1)

2
icon: Verts/ALE Verts/ALE
48

Italy Verts/ALE

For (1)

1

United Kingdom Verts/ALE

5

Netherlands Verts/ALE

2

Belgium Verts/ALE

2

Finland Verts/ALE

For (1)

1

Hungary Verts/ALE

2

Denmark Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Austria Verts/ALE

3

Croatia Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Estonia Verts/ALE

For (1)

1
icon: ECR ECR
51

Italy ECR

For (1)

Against (1)

2

Romania ECR

2

Netherlands ECR

2

Sweden ECR

2

Czechia ECR

1

Belgium ECR

2

Bulgaria ECR

2
2

Greece ECR

Against (1)

1

Lithuania ECR

1

Slovakia ECR

2

Croatia ECR

For (1)

1

Cyprus ECR

1
icon: GUE/NGL GUE/NGL
38

Italy GUE/NGL

1

United Kingdom GUE/NGL

1

Netherlands GUE/NGL

3

Sweden GUE/NGL

For (1)

1

Czechia GUE/NGL

2

Finland GUE/NGL

For (1)

1

Denmark GUE/NGL

For (1)

1

Ireland GUE/NGL

3

Cyprus GUE/NGL

2
icon: NI NI
18

Germany NI

Against (1)

Abstain (1)

2

France NI

Abstain (1)

1

United Kingdom NI

For (1)

Abstain (2)

3

Hungary NI

For (1)

1

Denmark NI

1

NI

For (1)

Abstain (1)

2
icon: EFDD EFDD
37

Germany EFDD

Abstain (1)

1

Poland EFDD

1

Czechia EFDD

Abstain (1)

1

Lithuania EFDD

For (1)

1
icon: ENF ENF
33

Germany ENF

For (1)

1

Poland ENF

Against (1)

1

Belgium ENF

Abstain (1)

1

History

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

committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Economic and Monetary Affairs
committee
ECON
rapporteur
name: GUALTIERI Roberto date: 2018-05-31T00:00:00 group: Progressive Alliance of Socialists and Democrats abbr: S&D
shadows
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Economic and Monetary Affairs
committee
ECON
date
2018-05-31T00:00:00
rapporteur
name: GUALTIERI Roberto group: Progressive Alliance of Socialists and Democrats abbr: S&D
shadows
events/4
date
2018-10-02T00:00:00
type
Results of vote in Parliament
body
EP
docs
url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=31474&l=en title: Results of vote in Parliament
activities
  • date: 2018-05-08T00:00:00 docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2018/0261/COM_COM(2018)0261_EN.pdf title: COM(2018)0261 type: Legislative proposal published celexid: CELEX:52018PC0261:EN body: EC commission: DG: url: http://ec.europa.eu/info/departments/taxation-and-customs-union_en title: Taxation and Customs Union Commissioner: MOSCOVICI Pierre type: Legislative proposal published
  • date: 2018-06-11T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP shadows: group: ECR name: SWINBURNE Kay group: ALDE name: KLINZ Wolf group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: GIEGOLD Sven responsible: True committee: ECON date: 2018-05-31T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: GUALTIERI Roberto body: EP responsible: False committee_full: Internal Market and Consumer Protection committee: IMCO body: EP responsible: False committee_full: Industry, Research and Energy committee: ITRE
  • date: 2018-09-07T00:00:00 body: EP type: Vote in committee, 1st reading/single reading committees: body: EP shadows: group: ECR name: SWINBURNE Kay group: ALDE name: KLINZ Wolf group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: GIEGOLD Sven responsible: True committee: ECON date: 2018-05-31T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: GUALTIERI Roberto body: EP responsible: False committee_full: Internal Market and Consumer Protection committee: IMCO body: EP responsible: False committee_full: Industry, Research and Energy committee: ITRE
  • date: 2018-09-10T00:00:00 body: EP type: Committee report tabled for plenary, 1st reading/single reading committees: body: EP shadows: group: ECR name: SWINBURNE Kay group: ALDE name: KLINZ Wolf group: GUE/NGL name: VIEGAS Miguel group: Verts/ALE name: GIEGOLD Sven responsible: True committee: ECON date: 2018-05-31T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: S&D name: GUALTIERI Roberto body: EP responsible: False committee_full: Internal Market and Consumer Protection committee: IMCO body: EP responsible: False committee_full: Industry, Research and Energy committee: ITRE
commission
  • body: EC dg: Taxation and Customs Union commissioner: MOSCOVICI Pierre
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Economic and Monetary Affairs
committee
ECON
date
2018-05-31T00:00:00
rapporteur
name: GUALTIERI Roberto group: Progressive Alliance of Socialists and Democrats abbr: S&D
shadows
committees/0
body
EP
shadows
responsible
True
committee
ECON
date
2018-05-31T00:00:00
committee_full
Economic and Monetary Affairs
rapporteur
group: S&D name: GUALTIERI Roberto
committees/1
type
Committee Opinion
body
EP
associated
False
committee_full
Industry, Research and Energy
committee
ITRE
opinion
False
committees/1
body
EP
responsible
False
committee_full
Internal Market and Consumer Protection
committee
IMCO
committees/2
type
Committee Opinion
body
EP
associated
False
committee_full
Internal Market and Consumer Protection
committee
IMCO
opinion
False
committees/2
body
EP
responsible
False
committee_full
Industry, Research and Energy
committee
ITRE
council
  • body: CSL type: Council Meeting council: Competitiveness (Internal Market, Industry, Research and Space) meeting_id: 3672 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=3672*&MEET_DATE=18/02/2019 date: 2019-02-18T00:00:00
docs
  • date: 2018-07-13T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE623.899 title: PE623.899 type: Committee draft report body: EP
events
  • date: 2018-05-08T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2018/0261/COM_COM(2018)0261_EN.pdf title: COM(2018)0261 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2018&nu_doc=0261 title: EUR-Lex summary: PURPOSE: to include the Italian municipality of Campione d'Italia and the Italian waters of Lake Lugano into the customs territory of the EU and in the territorial application of Directive 2008/118/EC concerning the general arrangements for excise duty. PROPOSED ACT: Council Directive. ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion. BACKGROUND: in July 2017, Italy requested that the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano be included in the customs territory of the Union as defined in Regulation (EU) No 952/2013 of the European Parliament and of the Council as well as in the territorial scope of Council Directive 2008/118/EC for the purposes of excise duty, whilst leaving these territories outside the territorial scope of Council Directive 2006/112/EC for the purposes of value added tax (the VAT Directive). CONTENT: the proposal aims to include the Italian municipality of Campione d'Italia and the Italian waters of Lake Lugano into the customs territory of the EU and the territory of the Union to which Directive 2008/118/EC concerning the general arrangements for excise duty (the Excise Directive) applies. The proposal to amend the excise Directive and the VAT Directive is strictly linked to the amendment of the Union Customs Code . These amendments should apply from 1 January 2019.
  • date: 2018-06-11T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2018-09-07T00:00:00 type: Vote in committee, 1st reading/single reading body: EP
  • date: 2018-09-10T00:00:00 type: Committee report tabled for plenary, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A8-2018-0284&language=EN title: A8-0284/2018 summary: The Committee on Economic and Monetary Affairs adopted, under the consultation procedure, the report by Roberto GUALTIERI (S&D, IT) on the proposal for a Council directive amending Directives 2006/112/EC and 2008/118/EC as regards the inclusion of the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial application of Directive 2008/118/EC. The committee recommended that the European Parliament approve the Commission proposal without amendments. As a reminder, the Italian government requested that the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano should be included in the EU customs territory and in the territory of the Union to which Directive 2008/118/EC concerning the general arrangements for excise duty (the ‘excise Directive’) applies. However, Italy wishes to continue the exclusion of the two territories from the territorial application of Directive 2006/112/EC (VAT Directive) on the common system of value added tax, as Italy considers it to be essential to maintain an even playing field between economic actors in Campione d’Italia and Switzerland. This proposal only requires a formal amendment of the VAT Directive, moving the two territories from Article 6(2) (territories not forming part of the EU customs territory excluded from the territorial application of the VAT Directive) to Article 6(1) (territories forming part of the EU customs territory excluded from the territorial application of the VAT Directive).
  • date: 2018-10-02T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2018-0362 title: T8-0362/2018 summary: The European Parliament adopted by 583 votes to 42, with 23 abstentions, in accordance with the consultation procedure, a legislative resolution on the proposal for a Council directive amending Directives 2006/112/EC and 2008/118/EC as regards the inclusion of the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial application of Directive 2008/118/EC. Parliament approved the Commission's proposal without amendments.
  • date: 2019-02-18T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL
  • date: 2019-02-18T00:00:00 type: End of procedure in Parliament body: EP
links
other
  • body: EC dg: url: http://ec.europa.eu/info/departments/taxation-and-customs-union_en title: Taxation and Customs Union commissioner: MOSCOVICI Pierre
procedure/Modified legal basis
Old
Rules of Procedure EP 150
New
Rules of Procedure EP 159
procedure/dossier_of_the_committee
Old
ECON/8/13075
New
  • ECON/8/13075
procedure/instrument
Old
Directive
New
  • Directive
  • Amending Directive 2006/112/EC 2004/0079(CNS) Amending Directive 2008/118/EC 2008/0051(CNS) See also 2018/0123(COD)
procedure/stage_reached
Old
Awaiting Parliament 1st reading / single reading / budget 1st stage
New
Procedure completed, awaiting publication in Official Journal
procedure/subject
Old
  • 2.10.01 Customs union, tax and duty-free, Community transit
  • 2.70.02 Indirect taxation, VAT, excise duties
New
2.10.01
Customs union, tax and duty-free, Community transit
2.70.02
Indirect taxation, VAT, excise duties
procedure/summary
  • Amending Directive 2006/112/EC
  • Amending Directive 2008/118/EC
  • See also
activities/0/docs/0/text
  • PURPOSE: to include the Italian municipality of Campione d'Italia and the Italian waters of Lake Lugano into the customs territory of the EU and in the territorial application of Directive 2008/118/EC concerning the general arrangements for excise duty.

    PROPOSED ACT: Council Directive.

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

    BACKGROUND: in July 2017, Italy requested that the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano be included in the customs territory of the Union as defined in Regulation (EU) No 952/2013 of the European Parliament and of the Council as well as in the territorial scope of Council Directive 2008/118/EC for the purposes of excise duty, whilst leaving these territories outside the territorial scope of Council Directive 2006/112/EC for the purposes of value added tax (the VAT Directive).

    CONTENT: the proposal aims to include the Italian municipality of Campione d'Italia and the Italian waters of Lake Lugano into the customs territory of the EU and the territory of the Union to which Directive 2008/118/EC concerning the general arrangements for excise duty (the Excise Directive) applies.

    The proposal to amend the excise Directive and the VAT Directive is strictly linked to the amendment of the Union Customs Code. These amendments should apply from 1 January 2019.

activities/1
date
2018-06-11T00:00:00
body
EP
type
Committee referral announced in Parliament, 1st reading/single reading
committees
activities/2
date
2018-09-07T00:00:00
body
EP
type
Vote in committee, 1st reading/single reading
committees
activities/3
date
2018-09-10T00:00:00
body
EP
type
Committee report tabled for plenary, 1st reading/single reading
committees
committees/0/date
2018-05-31T00:00:00
committees/0/rapporteur
  • group: S&D name: GUALTIERI Roberto
committees/0/shadows
  • group: ECR name: SWINBURNE Kay
  • group: ALDE name: KLINZ Wolf
  • group: GUE/NGL name: VIEGAS Miguel
  • group: Verts/ALE name: GIEGOLD Sven
procedure/Modified legal basis
Rules of Procedure EP 150
procedure/dossier_of_the_committee
ECON/8/13075
procedure/stage_reached
Old
Preparatory phase in Parliament
New
Awaiting Parliament 1st reading / single reading / budget 1st stage
activities/0/commission/0
DG
Commissioner
MOSCOVICI Pierre
other/0
body
EC
dg
commissioner
MOSCOVICI Pierre
procedure/summary/2
See also
activities
  • date: 2018-05-08T00:00:00 docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2018/0261/COM_COM(2018)0261_EN.pdf celexid: CELEX:52018PC0261:EN type: Legislative proposal published title: COM(2018)0261 body: EC commission: type: Legislative proposal published
committees
  • body: EP responsible: True committee_full: Economic and Monetary Affairs committee: ECON
  • body: EP responsible: False committee_full: Internal Market and Consumer Protection committee: IMCO
  • body: EP responsible: False committee_full: Industry, Research and Energy committee: ITRE
links
other
    procedure
    reference
    2018/0124(CNS)
    title
    VAT and excise duty Directives: inclusion of the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial application
    geographical_area
    Italy
    stage_reached
    Preparatory phase in Parliament
    summary
    instrument
    Directive
    subtype
    Legislation
    type
    CNS - Consultation procedure
    subject