BETA


2018/0417(CNS) Products eligible for exemption from or a reduction in dock dues

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead REGI MIHAYLOVA Iskra (icon: ALDE ALDE) PONGA Maurice (icon: PPE PPE)
Lead committee dossier:
Legal Basis:
TFEU 349-p1sub1-as1

Events

2019/04/26
   Final act published in Official Journal
Details

PURPOSE: to allow a greater number of local products to benefit from tax exemptions or reductions in the outermost regions of the EU of Guadeloupe, French Guiana, Martinique and Réunion.

LEGISLATIVE ACT: Council Decision (EU) 2019/664 amending Decision No 940/2014/EU as regards products eligible for exemption from or a reduction in dock dues.

CONTENT: the purpose of this Decision amending Council Decision No 940/2014/EU on dock dues in the French outermost regions is to adapt the list of products eligible for a tax differential to reflect the latest changes in local economies since the Decision was adopted.

The objective of the dock dues tax system is to compensate for the handicaps suffered by these territories (remoteness, dependence on raw materials and energy, small market size and underdeveloped export activity), to support their socio-economic development and to restore competitiveness to local companies by offsetting part of the additional production costs incurred by local production in the French outermost regions.

The amendments are adopted on the basis of the request submitted by the French authorities on 15 March 2018. The products for which the French authorities requested inclusion or reclassification on lists represent declared local production of EUR 225 million in 2016 and imports roughly equivalent to EUR 212 million. The categories represented by these products are very diverse.

The proposed measure aims to encourage economic activity and maintain the competitiveness of local products in the French outermost regions, while not undermining the coherence of the internal market and the legal order of the European Union.

ENTRY INTO FORCE: 29.4.2019.

2019/04/15
   EP/CSL - Act adopted by Council after consultation of Parliament
2019/04/15
   EP - End of procedure in Parliament
2019/04/15
   CSL - Council Meeting
2019/03/27
   EP - Results of vote in Parliament
2019/03/27
   EP - Decision by Parliament
Details

The European Parliament adopted by 567 votes to 15 with 87 abstentions, following a special legislative procedure (consultation), a legislative resolution on the proposal for a Council decision amending Decision 940/2014/EU as regards products eligible for exemption from or a reduction in dock dues.

Parliament approved the Commission's proposal without amendments.

The purpose of the proposal to amend Council Decision No 940/2014/EU on dock dues in the French outermost regions is to adapt the list of products eligible for a tax differential, in order to reflect the latest changes in local economies since the adoption of the Decision.

Documents
2019/02/28
   EP - Committee report tabled for plenary, 1st reading/single reading
Details

The Committee on Regional Development adopted, following the consultation procedure, the report by Iskra MIHAYLOVA (ALDE, BG) on the proposal for a Council decision amending Decision No 940/2014/EU as regards products eligible for exemption from or a reduction in dock dues.

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

The purpose of this proposal for amending Council Decision No 940/2014/EU on dock dues in the French outermost regions is to adapt the list of products eligible for a tax differential to reflect the latest changes in local economies since the adoption of the Decision.

The Commission proposes these amendments on the basis of the request submitted by the French authorities on 15 March 2018. This measure is justifiable and intends to continue to stimulate economic activity and competitiveness in the outermost regions, while not undermining the coherence of the internal market and of the EU legal order.

Documents
2019/02/20
   EP - Vote in committee
2019/01/30
   EP - Committee referral announced in Parliament
2019/01/22
   EP - Committee draft report
Documents
2019/01/22
   EP - MIHAYLOVA Iskra (ALDE) appointed as rapporteur in REGI
2018/12/13
   EC - Legislative proposal published
Details

PURPOSE: to allow a greater number of local products to benefit from tax exemptions or reductions in the outermost regions of the EU of Guadeloupe, French Guiana, Martinique and Réunion.

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: the dock dues tax is an indirect tax in force only in the French outermost regions of Martinique, Guadeloupe, French Guiana, Réunion and Mayotte.

EU law does not in principle authorise any difference in the French outermost regions between the taxation of local products and the taxation of products from metropolitan France, the other Member States or non-member countries. However, Article 349 TFEU envisages the possibility of introducing specific measures for those regions because of the existence of permanent handicaps affecting the economic and social situation of the outermost regions. Such measures concern various policies, including taxation.

Council Decision No 940/2014/EU thus authorises France to provide for exemptions or reductions in dock dues for certain products manufactured in the French overseas departments from 1 July 2015 to 31 December 2020.

On 12 February 2018, the French authorities sent the Commission a report on the application of the tax arrangement provided for in that decision. On the basis of the report from the French authorities, the Commission submitted a proposal to adapt that decision.

The proposed measures aim to encourage economic activity and maintain the competitiveness of local products in the French outermost regions. The Commission considers that adapting the list of products to which differentiated taxation may be applied is the only way of ensuring the maintenance and development of local production activities in these outermost regions.

CONTENT: The proposal consists of the inclusion of new products on the list in the Annex to Decision No 940/2014/EU and an increase, for certain products, of the authorised tax differential . The planned adaptations concern Martinique, Guadeloupe, French Guiana and Réunion.

The products for which the French authorities requested inclusion or reclassification on lists represent declared local production of EUR 225 million in 2016 and imports roughly equivalent to EUR 212 million. The categories represented by these products are very diverse.

For each of these products, the Commission checked the justification for differentiated taxation and whether it was proportionate by ensuring that differentiated taxation did not undermine the integrity and coherence of the EU legal order, including the internal market and common policies.

With regard to local products occupying almost the entire market so that the share of ‘imported’ products is very low, the Commission satisfied itself that there was an imminent and grave risk to local production.

In addition to the immediate adaptation of the lists, a comprehensive review of the Decision, applying ‘better regulation’ tools, will be carried out when the arrangements are renewed. Work on this will start at the beginning of 2019.

Documents

Votes

A8-0112/2019 - Iskra Mihaylova - Vote unique 27/03/2019 12:52:49.000 #

2019/03/27 Outcome: +: 567, 0: 87, -: 15
DE FR IT ES RO GB PL PT CZ HU BG NL BE SE AT FI SK IE LT EL SI LV HR LU MT DK EE CY
Total
89
67
66
50
25
61
47
21
20
18
17
26
21
17
17
13
13
9
9
9
8
8
8
6
6
11
4
1
icon: PPE PPE
194

United Kingdom PPE

2

Greece PPE

For (1)

1

Luxembourg PPE

3

Estonia PPE

For (1)

1
icon: S&D S&D
169

Czechia S&D

3

Netherlands S&D

3

Ireland S&D

For (1)

1

Slovenia S&D

For (1)

1

Latvia S&D

1

Croatia S&D

For (1)

1

Luxembourg S&D

For (1)

1

Malta S&D

3

Estonia S&D

For (1)

1
icon: ALDE ALDE
63

Romania ALDE

2

United Kingdom ALDE

1

Portugal ALDE

1

Austria ALDE

For (1)

1

Ireland ALDE

For (1)

1

Lithuania ALDE

2

Slovenia ALDE

For (1)

1

Latvia ALDE

1

Croatia ALDE

For (1)

1

Luxembourg ALDE

For (1)

1

Estonia ALDE

2
icon: Verts/ALE Verts/ALE
48

Italy Verts/ALE

For (1)

1

Hungary Verts/ALE

2

Netherlands Verts/ALE

2

Belgium Verts/ALE

2

Sweden Verts/ALE

3

Austria Verts/ALE

3

Finland Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Croatia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Denmark Verts/ALE

For (1)

1
icon: GUE/NGL GUE/NGL
41

Italy GUE/NGL

2

United Kingdom GUE/NGL

1

Netherlands GUE/NGL

3

Sweden GUE/NGL

For (1)

1

Finland GUE/NGL

For (1)

1

Ireland GUE/NGL

3

Greece GUE/NGL

1

Denmark GUE/NGL

For (1)

1

Cyprus GUE/NGL

1
icon: EFDD EFDD
34

Germany EFDD

Abstain (1)

1

Poland EFDD

1

Czechia EFDD

Abstain (1)

1

Lithuania EFDD

For (1)

1
icon: ENF ENF
33

Germany ENF

Abstain (1)

1

United Kingdom ENF

2

Poland ENF

Against (1)

1

Netherlands ENF

4

Belgium ENF

Abstain (1)

1
icon: NI NI
15

Germany NI

Against (1)

1

France NI

2

Italy NI

For (1)

1

United Kingdom NI

Against (1)

Abstain (2)

3

Hungary NI

Abstain (1)

1
icon: ECR ECR
70

Romania ECR

2

Czechia ECR

2

Bulgaria ECR

For (1)

Abstain (1)

2

Netherlands ECR

2

Sweden ECR

2

Finland ECR

2

Slovakia ECR

3

Latvia ECR

Abstain (1)

1

Croatia ECR

Abstain (1)

1

A8-0112/2019 - Iskra Mihaylova - Vote unique #

2019/03/27 Outcome: +: 567, 0: 87, -: 15
DE FR IT ES RO GB PL PT CZ HU BG NL BE SE AT FI SK IE LT EL SI LV HR LU MT DK EE CY
Total
89
68
66
50
25
61
47
21
20
18
17
26
21
17
17
13
13
9
9
9
8
8
8
6
6
11
4
1
icon: PPE PPE
194

United Kingdom PPE

2

Greece PPE

For (1)

1

Luxembourg PPE

3

Estonia PPE

For (1)

1
icon: S&D S&D
170

Czechia S&D

3

Netherlands S&D

3

Ireland S&D

For (1)

1

Slovenia S&D

For (1)

1

Latvia S&D

1

Croatia S&D

For (1)

1

Luxembourg S&D

For (1)

1

Malta S&D

3

Estonia S&D

For (1)

1
icon: ALDE ALDE
62

Romania ALDE

2

United Kingdom ALDE

1

Portugal ALDE

1

Austria ALDE

For (1)

1

Ireland ALDE

For (1)

1

Lithuania ALDE

2

Slovenia ALDE

For (1)

1

Latvia ALDE

1

Croatia ALDE

For (1)

1

Luxembourg ALDE

For (1)

1

Estonia ALDE

2
icon: Verts/ALE Verts/ALE
48

Italy Verts/ALE

For (1)

1

Hungary Verts/ALE

2

Netherlands Verts/ALE

2

Belgium Verts/ALE

2

Sweden Verts/ALE

3

Austria Verts/ALE

3

Finland Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Croatia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Denmark Verts/ALE

For (1)

1
icon: GUE/NGL GUE/NGL
41

Italy GUE/NGL

2

United Kingdom GUE/NGL

1

Netherlands GUE/NGL

3

Sweden GUE/NGL

For (1)

1

Finland GUE/NGL

For (1)

1

Ireland GUE/NGL

3

Greece GUE/NGL

1

Denmark GUE/NGL

For (1)

1

Cyprus GUE/NGL

1
icon: EFDD EFDD
34

Germany EFDD

Abstain (1)

1

Poland EFDD

1

Czechia EFDD

Abstain (1)

1

Lithuania EFDD

For (1)

1
icon: ENF ENF
34

Germany ENF

Abstain (1)

1

United Kingdom ENF

2

Poland ENF

Against (1)

1

Netherlands ENF

4

Belgium ENF

Abstain (1)

1
icon: NI NI
15

Germany NI

Against (1)

1

France NI

2

Italy NI

For (1)

1

United Kingdom NI

Against (1)

Abstain (2)

3

Hungary NI

Abstain (1)

1
icon: ECR ECR
70

Romania ECR

2

Czechia ECR

2

Bulgaria ECR

For (1)

Abstain (1)

2

Netherlands ECR

2

Sweden ECR

2

Finland ECR

2

Slovakia ECR

3

Latvia ECR

Abstain (1)

1

Croatia ECR

Abstain (1)

1

History

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

docs/0/docs/0/url
https://www.europarl.europa.eu/doceo/document/REGI-PR-633050_EN.html
docs/0/docs/0/url
http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE633.050
events/1/type
Old
Committee referral announced in Parliament, 1st reading/single reading
New
Committee referral announced in Parliament
events/2/type
Old
Vote in committee, 1st reading/single reading
New
Vote in committee
events/3/docs/0/url
Old
http://www.europarl.europa.eu/doceo/document/A-8-2019-0112_EN.html
New
https://www.europarl.europa.eu/doceo/document/A-8-2019-0112_EN.html
events/4
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2019-03-27T00:00:00
type
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type
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2019-03-27T00:00:00
type
Decision by Parliament
body
EP
docs
url: https://www.europarl.europa.eu/doceo/document/TA-8-2019-0297_EN.html title: T8-0297/2019
summary
procedure/Modified legal basis
Rules of Procedure EP 159
procedure/Other legal basis
Rules of Procedure EP 159
events/3/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A8-2019-0112&language=EN
New
http://www.europarl.europa.eu/doceo/document/A-8-2019-0112_EN.html
events/4/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2019-0297
New
http://www.europarl.europa.eu/doceo/document/TA-8-2019-0297_EN.html
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Regional Development
committee
REGI
rapporteur
name: MIHAYLOVA Iskra date: 2019-01-22T00:00:00 group: Alliance of Liberals and Democrats for Europe abbr: ALDE
shadows
name: PONGA Maurice group: European People's Party (Christian Democrats) abbr: PPE
committees/0
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Responsible Committee
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Regional Development
committee
REGI
date
2019-01-22T00:00:00
rapporteur
name: MIHAYLOVA Iskra group: Alliance of Liberals and Democrats for Europe abbr: ALDE
shadows
name: PONGA Maurice group: European People's Party (Christian Democrats) abbr: PPE
committees/0
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2019-01-22T00:00:00
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name: MIHAYLOVA Iskra group: Alliance of Liberals and Democrats for Europe abbr: ALDE
shadows
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date
2019-01-22T00:00:00
rapporteur
name: MIHAYLOVA Iskra group: Alliance of Liberals and Democrats for Europe abbr: ALDE
shadows
name: PONGA Maurice group: Group of European People's Party abbr: EPP
commission
  • body: EC dg: Taxation and Customs Union commissioner: MOSCOVICI Pierre
committees
  • type: Responsible Committee body: EP associated: False committee_full: Regional Development committee: REGI date: 2019-01-22T00:00:00 rapporteur: name: MIHAYLOVA Iskra group: Alliance of Liberals and Democrats for Europe abbr: ALDE shadows: name: PONGA Maurice group: Group of European People's Party abbr: EPP
council
  • body: CSL type: Council Meeting council: Agriculture and Fisheries meeting_id: 3686 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=3686*&MEET_DATE=15/04/2019 date: 2019-04-15T00:00:00
docs
  • date: 2019-01-22T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE633.050 title: PE633.050 type: Committee draft report body: EP
events
  • date: 2018-12-13T00:00:00 type: Legislative proposal published body: EC docs: url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2018&nu_doc=0825 title: EUR-Lex title: COM(2018)0825 summary: PURPOSE: to allow a greater number of local products to benefit from tax exemptions or reductions in the outermost regions of the EU of Guadeloupe, French Guiana, Martinique and Réunion. 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: the dock dues tax is an indirect tax in force only in the French outermost regions of Martinique, Guadeloupe, French Guiana, Réunion and Mayotte. EU law does not in principle authorise any difference in the French outermost regions between the taxation of local products and the taxation of products from metropolitan France, the other Member States or non-member countries. However, Article 349 TFEU envisages the possibility of introducing specific measures for those regions because of the existence of permanent handicaps affecting the economic and social situation of the outermost regions. Such measures concern various policies, including taxation. Council Decision No 940/2014/EU thus authorises France to provide for exemptions or reductions in dock dues for certain products manufactured in the French overseas departments from 1 July 2015 to 31 December 2020. On 12 February 2018, the French authorities sent the Commission a report on the application of the tax arrangement provided for in that decision. On the basis of the report from the French authorities, the Commission submitted a proposal to adapt that decision. The proposed measures aim to encourage economic activity and maintain the competitiveness of local products in the French outermost regions. The Commission considers that adapting the list of products to which differentiated taxation may be applied is the only way of ensuring the maintenance and development of local production activities in these outermost regions. CONTENT: The proposal consists of the inclusion of new products on the list in the Annex to Decision No 940/2014/EU and an increase, for certain products, of the authorised tax differential . The planned adaptations concern Martinique, Guadeloupe, French Guiana and Réunion. The products for which the French authorities requested inclusion or reclassification on lists represent declared local production of EUR 225 million in 2016 and imports roughly equivalent to EUR 212 million. The categories represented by these products are very diverse. For each of these products, the Commission checked the justification for differentiated taxation and whether it was proportionate by ensuring that differentiated taxation did not undermine the integrity and coherence of the EU legal order, including the internal market and common policies. With regard to local products occupying almost the entire market so that the share of ‘imported’ products is very low, the Commission satisfied itself that there was an imminent and grave risk to local production. In addition to the immediate adaptation of the lists, a comprehensive review of the Decision, applying ‘better regulation’ tools, will be carried out when the arrangements are renewed. Work on this will start at the beginning of 2019.
  • date: 2019-01-30T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2019-02-20T00:00:00 type: Vote in committee, 1st reading/single reading body: EP
  • date: 2019-02-28T00:00:00 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=A8-2019-0112&language=EN title: A8-0112/2019 summary: The Committee on Regional Development adopted, following the consultation procedure, the report by Iskra MIHAYLOVA (ALDE, BG) on the proposal for a Council decision amending Decision No 940/2014/EU as regards products eligible for exemption from or a reduction in dock dues. The committee recommended that the European Parliament approve the Commission's proposal without amendments. The purpose of this proposal for amending Council Decision No 940/2014/EU on dock dues in the French outermost regions is to adapt the list of products eligible for a tax differential to reflect the latest changes in local economies since the adoption of the Decision. The Commission proposes these amendments on the basis of the request submitted by the French authorities on 15 March 2018. This measure is justifiable and intends to continue to stimulate economic activity and competitiveness in the outermost regions, while not undermining the coherence of the internal market and of the EU legal order.
  • date: 2019-03-27T00:00:00 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-2019-0297 title: T8-0297/2019 summary: The European Parliament adopted by 567 votes to 15 with 87 abstentions, following a special legislative procedure (consultation), a legislative resolution on the proposal for a Council decision amending Decision 940/2014/EU as regards products eligible for exemption from or a reduction in dock dues. Parliament approved the Commission's proposal without amendments. The purpose of the proposal to amend Council Decision No 940/2014/EU on dock dues in the French outermost regions is to adapt the list of products eligible for a tax differential, in order to reflect the latest changes in local economies since the adoption of the Decision.
  • date: 2019-04-15T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL
  • date: 2019-04-15T00:00:00 type: End of procedure in Parliament body: EP
  • date: 2019-04-26T00:00:00 type: Final act published in Official Journal summary: PURPOSE: to allow a greater number of local products to benefit from tax exemptions or reductions in the outermost regions of the EU of Guadeloupe, French Guiana, Martinique and Réunion. LEGISLATIVE ACT: Council Decision (EU) 2019/664 amending Decision No 940/2014/EU as regards products eligible for exemption from or a reduction in dock dues. CONTENT: the purpose of this Decision amending Council Decision No 940/2014/EU on dock dues in the French outermost regions is to adapt the list of products eligible for a tax differential to reflect the latest changes in local economies since the Decision was adopted. The objective of the dock dues tax system is to compensate for the handicaps suffered by these territories (remoteness, dependence on raw materials and energy, small market size and underdeveloped export activity), to support their socio-economic development and to restore competitiveness to local companies by offsetting part of the additional production costs incurred by local production in the French outermost regions. The amendments are adopted on the basis of the request submitted by the French authorities on 15 March 2018. The products for which the French authorities requested inclusion or reclassification on lists represent declared local production of EUR 225 million in 2016 and imports roughly equivalent to EUR 212 million. The categories represented by these products are very diverse. The proposed measure aims to encourage economic activity and maintain the competitiveness of local products in the French outermost regions, while not undermining the coherence of the internal market and the legal order of the European Union. ENTRY INTO FORCE: 29.4.2019. docs: title: Decision 2019/664 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32019D0664 title: OJ L 112 26.04.2019, p. 0021 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2019:112:TOC
procedure
reference
2018/0417(CNS)
title
Products eligible for exemption from or a reduction in dock dues
subject
type
CNS - Consultation procedure
subtype
Legislation
instrument
Decision
legal_basis
Treaty on the Functioning of the EU TFEU 349-p1sub1-as1
Modified legal basis
Rules of Procedure EP 159
stage_reached
Procedure completed
dossier_of_the_committee
REGI/8/15222
final