# C_2017285EN.01038201.xml

| 29.8.2017 | EN | Official Journal of the European Union | C 285/382 |
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29.8.2017

EN

Official Journal of the European Union

C 285/382

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P7_TA(2014)0138

Common system of value added tax *

European Parliament legislative resolution of 26 February 2014 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return (COM(2013)0721 — C7-0394/2013 — 2013/0343(CNS))

(Special legislative procedure — consultation)

(2017/C 285/45)

The European Parliament,

The European Parliament

| — | having regard to the Commission proposal to the Council (COM(2013)0721), |
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—

having regard to the Commission proposal to the Council (COM(2013)0721),

| — | having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C7-0394/2013), |
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—

having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C7-0394/2013),

| — | having regard to Rule 55 of its Rules of Procedure, |
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—

having regard to Rule 55 of its Rules of Procedure,

| — | having regard to the report of the Committee on Economic and Monetary Affairs (A7-0090/2014), |
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—

having regard to the report of the Committee on Economic and Monetary Affairs (A7-0090/2014),

| 1. | Approves the Commission proposal as amended; |
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1.

Approves the Commission proposal as amended;

| 2. | 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; |
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2.

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;

| 3. | Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
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3.

Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

| 4. | Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal; |
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4.

Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal;

| 5. | Instructs its President to forward its position to the Council, the Commission and the national parliaments. |
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5.

Instructs its President to forward its position to the Council, the Commission and the national parliaments.

Amendment 1

Amendment 1

Proposal for a directive

Proposal for a directive

Recital 1

Recital 1

| Text proposed by the Commission | Amendment |
| --- | --- |
| (1) | Council Directive 2006/112/EC (12) requires taxable persons to submit VAT returns but allows flexibility for the Member States to determine the information needed. This gives rise to disparate rules and procedures governing the submission of VAT returns in the Union, added complexity for businesses
  and
  VAT obligations that create obstacles to Union trade. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(1)

Council Directive 2006/112/EC (12) requires taxable persons to submit VAT returns but allows flexibility for the Member States to determine the information needed. This gives rise to disparate rules and procedures governing the submission of VAT returns in the Union, added complexity for businesses
  and
  VAT obligations that create obstacles to Union trade.

12

and

| (1) | Council Directive 2006/112/EC (12) requires taxable persons to submit VAT returns but allows flexibility for the Member States to determine the information needed. This gives rise to disparate rules and procedures governing the submission of VAT returns in the Union, added complexity for businesses
  , unnecessary administrative burden on Member State tax authorities and taxable persons, loopholes allowing VAT fraud,
  VAT obligations that create obstacles to Union trade
  , and unnecessary costs for both Member States tax authorities and taxable persons
  . |
| --- | --- |

(1)

Council Directive 2006/112/EC (12) requires taxable persons to submit VAT returns but allows flexibility for the Member States to determine the information needed. This gives rise to disparate rules and procedures governing the submission of VAT returns in the Union, added complexity for businesses
  , unnecessary administrative burden on Member State tax authorities and taxable persons, loopholes allowing VAT fraud,
  VAT obligations that create obstacles to Union trade
  , and unnecessary costs for both Member States tax authorities and taxable persons
  .

12

, unnecessary administrative burden on Member State tax authorities and taxable persons, loopholes allowing VAT fraud,

, and unnecessary costs for both Member States tax authorities and taxable persons

Amendment 2

Amendment 2

Proposal for a directive

Proposal for a directive

Recital 2

Recital 2

| Text proposed by the Commission | Amendment |
| --- | --- |
| (2) | To reduce burdens on business and improve the functioning of the internal market a standard VAT return should be introduced for all businesses trading in the Union. The use of standardised returns should facilitate the control of VAT returns by the Member States. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(2)

To reduce burdens on business and improve the functioning of the internal market a standard VAT return should be introduced for all businesses trading in the Union. The use of standardised returns should facilitate the control of VAT returns by the Member States.

| (2) | To reduce burdens on business and improve the functioning of the internal market a standard VAT return should be introduced for all businesses trading in the Union
  , and
  the use of standardised returns should facilitate
  both the collection and payment of VAT and
  the control of VAT returns by the Member States
  tax authorities
  .
  It should also contribute to helping businesses comply with VAT legislation, thus reducing the error rate, and ultimately contributing towards a reduction or even elimination of VAT fraud and the VAT gap. |
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(2)

To reduce burdens on business and improve the functioning of the internal market a standard VAT return should be introduced for all businesses trading in the Union
  , and
  the use of standardised returns should facilitate
  both the collection and payment of VAT and
  the control of VAT returns by the Member States
  tax authorities
  .
  It should also contribute to helping businesses comply with VAT legislation, thus reducing the error rate, and ultimately contributing towards a reduction or even elimination of VAT fraud and the VAT gap.

, and

both the collection and payment of VAT and

tax authorities

It should also contribute to helping businesses comply with VAT legislation, thus reducing the error rate, and ultimately contributing towards a reduction or even elimination of VAT fraud and the VAT gap.

Amendment 3

Amendment 3

Proposal for a directive

Proposal for a directive

Recital 3

Recital 3

| Text proposed by the Commission | Amendment |
| --- | --- |
| (3) | It is necessary that administrative burdens are reduced to a minimum. The information required on the standard VAT return should therefore have a limited set of mandatory information. Moreover, as regards the standard VAT return and other returns, Member States should not be allowed to require other information than the one laid down in chapter 5 of Title XI of the Directive. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(3)

It is necessary that administrative burdens are reduced to a minimum. The information required on the standard VAT return should therefore have a limited set of mandatory information. Moreover, as regards the standard VAT return and other returns, Member States should not be allowed to require other information than the one laid down in chapter 5 of Title XI of the Directive.

| (3) | It is necessary that administrative burdens are reduced to a minimum. The information required on the standard VAT return should therefore have a limited set of mandatory information. Moreover, as regards the standard VAT return and other returns, Member States should not be allowed to require other information than the one laid down in chapter 5 of Title XI of the Directive.
  The standard VAT return will only fulfil its full potential if the Member States fully transpose this Directive, in a timely manner, into their national laws, regulations and administrative provisions, without deviating from its scope. |
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(3)

It is necessary that administrative burdens are reduced to a minimum. The information required on the standard VAT return should therefore have a limited set of mandatory information. Moreover, as regards the standard VAT return and other returns, Member States should not be allowed to require other information than the one laid down in chapter 5 of Title XI of the Directive.
  The standard VAT return will only fulfil its full potential if the Member States fully transpose this Directive, in a timely manner, into their national laws, regulations and administrative provisions, without deviating from its scope.

The standard VAT return will only fulfil its full potential if the Member States fully transpose this Directive, in a timely manner, into their national laws, regulations and administrative provisions, without deviating from its scope.

Amendment 4

Amendment 4

Proposal for a directive

Proposal for a directive

Recital 9 a (new)

Recital 9 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (9a) | Member State tax authorities should provide their officials and taxable persons with online tutorials on the appropriate use of electronic filing to ensure that submission of the standard VAT return is conducted in an appropriate and secure manner. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(9a)

(9a)

Member State tax authorities should provide their officials and taxable persons with online tutorials on the appropriate use of electronic filing to ensure that submission of the standard VAT return is conducted in an appropriate and secure manner.

Member State tax authorities should provide their officials and taxable persons with online tutorials on the appropriate use of electronic filing to ensure that submission of the standard VAT return is conducted in an appropriate and secure manner.

Amendment 5

Amendment 5

Proposal for a directive

Proposal for a directive

Recital 14 a (new)

Recital 14 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (14a) | In order to further reduce burden on business and improve the functioning of the internal market the information requirements in the standard VAT return should become unified in all Member States, and the Commission should, within five years of the date of entry into force of this Directive, evaluate the implementation of this Directive from that point of view and make proposals if appropriate. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(14a)

(14a)

In order to further reduce burden on business and improve the functioning of the internal market the information requirements in the standard VAT return should become unified in all Member States, and the Commission should, within five years of the date of entry into force of this Directive, evaluate the implementation of this Directive from that point of view and make proposals if appropriate.

In order to further reduce burden on business and improve the functioning of the internal market the information requirements in the standard VAT return should become unified in all Member States, and the Commission should, within five years of the date of entry into force of this Directive, evaluate the implementation of this Directive from that point of view and make proposals if appropriate.

Amendment 6

Amendment 6

Proposal for a directive

Proposal for a directive

Article 2 — paragraph 2 a (new)

Article 2 — paragraph 2 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | 2a. | By ...* [OJ please insert date: 5 years after the date of entry into force of this Directive], the Commission shall review the adequacy of this Directive with a view to further reducing burden on business and improving the functioning of the internal market. The results of the review shall be communicated to the European Parliament and to the Council accompanied, where necessary, by appropriate legislative proposals. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

2a.

2a.

By ...* [OJ please insert date: 5 years after the date of entry into force of this Directive], the Commission shall review the adequacy of this Directive with a view to further reducing burden on business and improving the functioning of the internal market. The results of the review shall be communicated to the European Parliament and to the Council accompanied, where necessary, by appropriate legislative proposals.

By ...* [OJ please insert date: 5 years after the date of entry into force of this Directive], the Commission shall review the adequacy of this Directive with a view to further reducing burden on business and improving the functioning of the internal market. The results of the review shall be communicated to the European Parliament and to the Council accompanied, where necessary, by appropriate legislative proposals.

Amendment 7

Amendment 7

Proposal for a directive

Proposal for a directive

Article 3

Article 3

| Text proposed by the Commission | Amendment |
| --- | --- |
| This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. | This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
  It shall be made available in consolidated form with the Directive which it amends within three months of its publication. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
  It shall be made available in consolidated form with the Directive which it amends within three months of its publication.

It shall be made available in consolidated form with the Directive which it amends within three months of its publication.

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(12)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

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(12)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

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