Progress: Awaiting final decision
| Role | Committee | Rapporteur | Shadows |
|---|---|---|---|
| Lead | ECON |
TINAGLI Irene ( S&D)
|
NIEDERMAYER Luděk ( EPP),
IJABS Ivars ( Renew),
GRUFFAT Claude ( Greens/EFA),
JURZYCA Eugen ( ECR),
BECK Gunnar ( ID),
GUSMÃO José ( The Left)
|
Lead committee dossier:
Legal Basis:
T, r, e, a, t, y, , o, n, , t, h, e, , F, u, n, c, t, i, o, n, i, n, g, , o, f, , t, h, e, , E, U, , T, F, E, U, , 1, 1, 3
Legal Basis:
T, r, e, a, t, y, , o, n, , t, h, e, , F, u, n, c, t, i, o, n, i, n, g, , o, f, , t, h, e, , E, U, , T, F, E, U, , 1, 1, 3Events
The European Parliament adopted by 561 votes to 43, with 88 abstentions, following the consultation procedure, a legislative resolution on the proposal for a Council directive amending Directive 2006/112/EC as regards conferral of implementing powers to the Commission to determine the meaning of the terms used in certain provisions of that Directive.
Parliament approved the Commission's proposal without amendments.
The proposal aims to give the Commission implementing powers to determine the meaning of certain terms used in Directive 2006/112/EC.
Specifically, the proposal aims to amend the VAT Directive to create a committee to oversee the adoption of implementing acts by the Commission in certain areas of VAT. Comitology procedures would only be applied in respect of a limited set of implementing rules for the provisions of the VAT Directive for which a common interpretation is required.
The Council would retain its implementing powers insofar as they do not fall within the strictly defined scope of empowerment of the Commission and in particular on substantial matters especially sensitive for Member States.
Text adopted by Parliament, 1st reading/single reading
The Committee on Economic and Monetary Affairs adopted, under a special legislative procedure (consultation of Parliament), the report by Irene TINAGLI (S&D, IT) on the proposal for a Council directive amending Directive 2006/112/EC as regards conferral of implementing powers to the Commission to determine the meaning of the terms used in certain provisions of that Directive.
The committee responsible recommended that Parliament approve the Commission proposal without amendments.
As a reminder, the Commission currently has no implementing powers in respect of the VAT Directive. The only existing tool for the Commission to promote the uniform application of EU VAT rules is an advisory committee set up under Article 398 of the VAT Directive, the ‘VAT Committee’.
As an advisory committee, the VAT Committee can currently only agree non-binding guidelines on the application of the VAT Directive, while binding implementing measures can only be adopted by the Council on the basis of a Commission proposal.
In order to avoid divergent interpretations of the VAT Directive by Member States and to allow for the adoption of interpretations of a number of VAT provisions which are binding on all Member States, the Commission proposes to amend the VAT Directive to establish a committee which would oversee the adoption by the Commission of implementing acts in certain areas of VAT.
The procedure it will follow is the examination procedure as required by Article 2 of the Comitology Regulation, which requires a qualified majority vote for the adoption of implementing measures.
Under the proposal:
- comitology procedures would only be applied in respect of a limited set of implementing rules for provisions of the VAT Directive for which a common interpretation is required. Any amendment to the VAT Directive will require, as is the case today, the unanimous agreement of the Council;
- the Council would retain its implementing powers insofar as these fall outside the strictly defined scope of the Commission's empowerment and, in particular, relate to substantial matters especially sensitive for Member States.
- the former ‘VAT Committee’ would remain a forum for discussion with the possibility of adopting non-binding guidelines on the application of the VAT Directive.
Committee report tabled for plenary, 1st reading/single reading
PURPOSE: to ensure a more uniform application of EU VAT legislation.
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 Commission has currently no implementing powers in respect of Directive 2006/112/EC (the VAT Directive). The only existing tool which enables it to promote the uniform application of EU VAT rules is an advisory committee set up under the VAT Directive, the "VAT Committee", composed of representatives of the Member States and the Commission.
Since it is an advisory committee, the VAT Committee can currently only agree non-binding guidelines on the application of the VAT Directive, whereas binding implementing measures can only be adopted by the Council on the basis of a Commission proposal.
Experience shows that these guidelines do not always ensure uniform application of the EU VAT legislation. For instance, the VAT Committee has recently failed to reach unanimous guidelines on a number of issues related to the practical application of the provisions of Council Directive (EU) 2018/1910 (the “Quick Fixes” Directive).
The VAT Committee has also recently failed to reach unanimous guidelines on how the place of supply of a service consisting of an event taking place in several Member States should be determined for VAT purposes.
Diverging interpretations of the terms used in the VAT Directive can lead to instances of double taxation and result in legal uncertainty, additional costs for businesses and distortions of competition. A uniform interpretation of these terms at EU level would facilitate the application of the VAT Directive by tax administrations and businesses.
CONTENT: the proposal aims to confer implementing powers on the Commission to determine the meaning of certain terms used in Directive 2006/112/EC.
The Commission proposes to amend the VAT Directive in order to create a committee which would supervise the adoption of implementing acts by the Commission in certain areas of VAT. Comitology procedures would only be applied in respect of a limited set of implementing rules for those provisions of the VAT Directive for which a common interpretation is required.
The implementing powers in duly justified specific cases, on substantial matters particularly sensitive for Member States, should be assigned to the Council. This would in particular be the case regarding any implementing measures which might be needed regarding the provisions in Title I (“Subject matter and scope”), Title VIII (“Rates”) and Title XIII (“Derogations”) of the VAT Directive.
Legislative proposal
PURPOSE: to ensure a more uniform application of EU VAT legislation.
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 Commission has currently no implementing powers in respect of Directive 2006/112/EC (the VAT Directive). The only existing tool which enables it to promote the uniform application of EU VAT rules is an advisory committee set up under the VAT Directive, the "VAT Committee", composed of representatives of the Member States and the Commission.
Since it is an advisory committee, the VAT Committee can currently only agree non-binding guidelines on the application of the VAT Directive, whereas binding implementing measures can only be adopted by the Council on the basis of a Commission proposal.
Experience shows that these guidelines do not always ensure uniform application of the EU VAT legislation. For instance, the VAT Committee has recently failed to reach unanimous guidelines on a number of issues related to the practical application of the provisions of Council Directive (EU) 2018/1910 (the “Quick Fixes” Directive).
The VAT Committee has also recently failed to reach unanimous guidelines on how the place of supply of a service consisting of an event taking place in several Member States should be determined for VAT purposes.
Diverging interpretations of the terms used in the VAT Directive can lead to instances of double taxation and result in legal uncertainty, additional costs for businesses and distortions of competition. A uniform interpretation of these terms at EU level would facilitate the application of the VAT Directive by tax administrations and businesses.
CONTENT: the proposal aims to confer implementing powers on the Commission to determine the meaning of certain terms used in Directive 2006/112/EC.
The Commission proposes to amend the VAT Directive in order to create a committee which would supervise the adoption of implementing acts by the Commission in certain areas of VAT. Comitology procedures would only be applied in respect of a limited set of implementing rules for those provisions of the VAT Directive for which a common interpretation is required.
The implementing powers in duly justified specific cases, on substantial matters particularly sensitive for Member States, should be assigned to the Council. This would in particular be the case regarding any implementing measures which might be needed regarding the provisions in Title I (“Subject matter and scope”), Title VIII (“Rates”) and Title XIII (“Derogations”) of the VAT Directive.
Legislative proposal
Documents
- Decision by Parliament: T9-0329/2021
- Committee report tabled for plenary, 1st reading/single reading: A9-0201/2021
- Amendments tabled in committee: PE693.592
- Reasoned opinion: PE691.272
- Committee draft report: PE689.588
- Contribution: COM(2020)0749
- Contribution: COM(2020)0749
- Contribution: COM(2020)0749
- Contribution: COM(2020)0749
- Legislative proposal: COM(2020)0749
- Legislative proposal: Go to the pageEur-Lex
- Legislative proposal published: COM(2020)0749
- Legislative proposal published: Go to the page Eur-Lex
- Committee draft report: PE689.588
- Amendments tabled in committee: PE693.592
- Legislative proposal: COM(2020)0749 Go to the pageEur-Lex
- Contribution: COM(2020)0749
- Contribution: COM(2020)0749
- Contribution: COM(2020)0749
- Contribution: COM(2020)0749
- Reasoned opinion: PE691.272
Votes
Système commun de taxe sur la valeur ajoutée: attribution de compétences d’exécution à la Commission pour déterminer le sens des termes utilisés dans certaines dispositions - Common system of value added tax: conferral of implementing powers to the Commission to determine the meaning of the terms used in certain provisions - Gemeinsames Mehrwertsteuersystem: Übertragung von Durchführungsbefugnissen an die Kommission zur Definition der Bedeutung der in einigen Bestimmungen verwendeten Begriffe - A9-0201/2021 - Irene Tinagli - Proposition de la Commission #
PPE
Verts/ALE
NI| Amendments | Dossier |
| 7 |
2020/0331(CNS)
2021/05/28
ECON
7 amendments...
Amendment 1 #
Draft legislative resolution Citation 3 a (new) — having regard to the other contributions submitted by the Irish Houses of the Oireachtas, the Portuguese Parliament and the Romanian Senate,
Amendment 2 #
Draft legislative resolution Citation 5 a (new) — whereas the Parliament fully respects the principle of national tax sovereignty and unanimity vote in tax matters in Council;
Amendment 3 #
Draft legislative resolution Paragraph 1 1. Approves the Commission proposal as amended;
Amendment 4 #
Draft legislative resolution Paragraph 1 a (new) 1 a. Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union;
Amendment 5 #
Proposal for a directive Recital 7 (7) In order to ensure uniform conditions for the implementation of the relevant provisions of Directive 2006/112/EC, implementing powers should be conferred on the Commission as regards the determination of the meaning of the terms used in certain provisions of that Directive. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council12
Amendment 6 #
Proposal for a directive Article 1 – paragraph 1 – point 4 Directive 2006/112/EC Article 398a – paragraph 2 a (new) 2 a. Where reference is made to this paragraph, Article 7 and 8 of Regulation (EU) No 182/2011 shall not apply.
Amendment 7 #
Proposal for a directive Article 1 a (new) Regulation (EU) No 182/2011 Article 1 a Regulation (EU) No 182/2011 is amended as follows: (5) in Article 5, the following paragraph 1a is inserted: "By way of derogation from paragraph 1, the committee shall deliver its opinion for acts to be adopted on a proposal from the Commission in accordance with Directive 2006/112/EC unanimously." (6) in Article 6, the following paragraph 1a is inserted: "By way of derogation from paragraph 1, for acts to be adopted on a proposal from the Commission in accordance with Directive 2006/112/EC the appeal committee shall deliver its opinion unanimously." (7) in Article 6, the paragraph 4 is amended as follows: "By way of derogation from paragraph 3, for the adoption of definitive multilateral safeguard measures and of implementing acts adopted in accordance with Directive 2006/112/EC, in the absence of a positive opinion voted by the majority provided for in Article 5(1) or 5(1a), the Commission shall not adopt the draft measures."
source: 693.592
|
History
(these mark the time of scraping, not the official date of the change)
| committees/0 |
|
| committees/0 |
|
| docs/0/body |
Old
EPNew
European Parliament |
| docs/1/body |
Old
EPNew
European Parliament |
| docs/2 |
|
| docs/3 |
Old
New
|
| docs/4 |
Old
New
|
| docs/5 |
Old
New
|
| docs/6 |
Old
New
|
| docs/7 |
|
| events/0 |
|
| events/0 |
|
| events/3/summary/10 |
Committee report tabled for plenary, 1st reading/single reading
|
| events/4/summary/5 |
Text adopted by Parliament, 1st reading/single reading
|
| procedure/dossier_of_the_committee |
Old
New
ECON/9/05036 |
| procedure/instrument/1 |
Amending Directive 2006/112
|
| procedure/instrument/1 |
Amending Directive 2006/112 2004/0079(CNS)
|
| procedure/instrument/2 |
2004/0079(CNS)
|
| procedure/legal_basis |
Old
New
Treaty on the Functioning of the EU TFEU 113 |
| docs/2/date |
Old
2021-03-29T00:00:00New
2021-03-30T00:00:00 |
| docs/3/date |
Old
2021-04-06T00:00:00New
2021-04-07T00:00:00 |
| docs/4/date |
Old
2021-03-08T00:00:00New
2021-03-09T00:00:00 |
| docs/5/date |
Old
2021-02-21T00:00:00New
2021-02-22T00:00:00 |
| docs/1 |
|
| docs/3/date |
Old
2021-03-30T00:00:00New
2021-03-29T00:00:00 |
| docs/4/date |
Old
2021-04-07T00:00:00New
2021-04-06T00:00:00 |
| docs/5/date |
Old
2021-03-09T00:00:00New
2021-03-08T00:00:00 |
| docs/6/date |
Old
2021-02-22T00:00:00New
2021-02-21T00:00:00 |
| docs/3/date |
Old
2021-03-29T00:00:00New
2021-03-30T00:00:00 |
| docs/4/date |
Old
2021-04-06T00:00:00New
2021-04-07T00:00:00 |
| docs/5/date |
Old
2021-03-08T00:00:00New
2021-03-09T00:00:00 |
| docs/6/date |
Old
2021-02-21T00:00:00New
2021-02-22T00:00:00 |
| docs/3/date |
Old
2021-03-30T00:00:00New
2021-03-29T00:00:00 |
| docs/4/date |
Old
2021-04-07T00:00:00New
2021-04-06T00:00:00 |
| docs/5/date |
Old
2021-03-09T00:00:00New
2021-03-08T00:00:00 |
| docs/6/date |
Old
2021-02-22T00:00:00New
2021-02-21T00:00:00 |
| docs/3 |
|
| docs/3 |
|
| docs/4 |
|
| docs/4 |
|
| docs/5 |
|
| docs/5 |
|
| docs/6 |
|
| docs/3/date |
Old
2021-03-30T00:00:00New
2021-03-29T00:00:00 |
| docs/4/date |
Old
2021-04-07T00:00:00New
2021-04-06T00:00:00 |
| docs/5/date |
Old
2021-03-09T00:00:00New
2021-03-08T00:00:00 |