# IMMC.EESC-2021-02040-AC.ENG.xhtml.EESC-2021-02040-00-00-AC-TRA-EN.docx

EN

ECO/554

ECO/554

Emergency VAT exemptions on importations and on certain supplies

Emergency VAT exemptions on importations and on certain supplies

OPINION


  European Economic and Social Committee


  Proposal for a Council Directive amending Directive 2006/112/EC as regards exemptions on importations and on certain supplies, in respect of Union measures in the public interest

  [COM(2021) 181 final - 2021/0097 (CNS)]

OPINION

European Economic and Social Committee

Proposal for a Council Directive amending Directive 2006/112/EC as regards exemptions on importations and on certain supplies, in respect of Union measures in the public interest

[COM(2021) 181 final - 2021/0097 (CNS)]

Referral

| Referral | Council of the European Union, 16/04/2021 |
| --- | --- |
| Legal basis | Article 113 of the Treaty on the Functioning of the European Union |
| Section responsible | Economic and Monetary Union and Economic and Social Cohesion |
| Adopted at plenary | 27/04/2021 |
| Plenary session No | 560 |
| Outcome of vote
  (for/against/abstentions) | 220/0/7 |

Referral

Council of the European Union, 16/04/2021

Council of the European Union, 16/04/2021

Legal basis

Legal basis

Article 113 of the Treaty on the Functioning of the European Union

Article 113 of the Treaty on the Functioning of the European Union

Section responsible

Section responsible

Economic and Monetary Union and Economic and Social Cohesion

Economic and Monetary Union and Economic and Social Cohesion

Adopted at plenary

Adopted at plenary

27/04/2021

27/04/2021

Plenary session No

Plenary session No

560

560

Outcome of vote
  (for/against/abstentions)

Outcome of vote
  (for/against/abstentions)

220/0/7

220/0/7

Since the Committee has announced its support for taxation rules due to the COVID-19 crisis in its opinion on the Proposal for a Council Directive amending Directive 2011/16/EU to address the urgent need for deferring certain time limits for the filing and exchange of information in the field of taxation due to the COVID-19 pandemic [COM(2020) 197 final – 2020/0081 (CNS)]; on the Proposal for a Council Decision amending Directives (EU) 2017/2455 and (EU) 2019/1995 as regards the dates of transposition and application due to the outbreak of the COVID-19 crisis [COM(2020) 198 final – 2020/0082 (CNS)] and on the Proposal for a Council Regulation amending Regulation (EU) 2017/2454 as regards the dates of application due to the outbreak of the COVID-19 crisis [COM(2020) 201 final – 2020/0084 (CNS)]
  1
  , adopted on 10 June 2020 and this amendment to directive 2006/112/EC does not contain any further content for the EESC to comment on, it decided, at its 560th plenary session of 27 and 28 April 2021 (meeting of 27 April 2021), by 220 votes with 7 abstentions, to issue an opinion endorsing the proposed text and to refer to the position it had taken in the above-mentioned document.

Since the Committee has announced its support for taxation rules due to the COVID-19 crisis in its opinion on the Proposal for a Council Directive amending Directive 2011/16/EU to address the urgent need for deferring certain time limits for the filing and exchange of information in the field of taxation due to the COVID-19 pandemic [COM(2020) 197 final – 2020/0081 (CNS)]; on the Proposal for a Council Decision amending Directives (EU) 2017/2455 and (EU) 2019/1995 as regards the dates of transposition and application due to the outbreak of the COVID-19 crisis [COM(2020) 198 final – 2020/0082 (CNS)] and on the Proposal for a Council Regulation amending Regulation (EU) 2017/2454 as regards the dates of application due to the outbreak of the COVID-19 crisis [COM(2020) 201 final – 2020/0084 (CNS)]

1

, adopted on 10 June 2020 and this amendment to directive 2006/112/EC does not contain any further content for the EESC to comment on, it decided, at its 560th plenary session of 27 and 28 April 2021 (meeting of 27 April 2021), by 220 votes with 7 abstentions, to issue an opinion endorsing the proposed text and to refer to the position it had taken in the above-mentioned document.

Brussels, 27 April 2021

Brussels, 27 April 2021

Christa Schweng 

  The president of the European Economic and Social Committee

Christa Schweng

The president of the European Economic and Social Committee

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