# C_2016024EN.01026901.xml

| 22.1.2016 | EN | Official Journal of the European Union | C 24/269 |
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22.1.2016

EN

Official Journal of the European Union

C 24/269

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P7_TA(2013)0051

Common system of value added tax and a quick reaction mechanism against VAT fraud *

European Parliament legislative resolution of 7 February 2013 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards a quick reaction mechanism against VAT fraud (COM(2012)0428 — C7-0260/2012 — 2012/0205(CNS))

(Special legislative procedure — consultation)

(2016/C 024/27)

The European Parliament,

The European Parliament

| — | having regard to the Commission proposal to the Council (COM(2012)0428), |
| --- | --- |

—

having regard to the Commission proposal to the Council (COM(2012)0428),

| — | having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C7-0260/2012), |
| --- | --- |

—

having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C7-0260/2012),

| — | 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 (A7-0014/2013), |
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—

having regard to the report of the Committee on Economic and Monetary Affairs (A7-0014/2013),

| 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; |
| --- | --- |

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; |
| --- | --- |

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; |
| --- | --- |

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. |
| --- | --- |

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 (new)

Recital - 1 (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (-1) | The enhanced fight against tax fraud and evasion is key to restoring and maintaining the stability and strength of public finances across the Union. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(-1)

(-1)

The enhanced fight against tax fraud and evasion is key to restoring and maintaining the stability and strength of public finances across the Union.

The enhanced fight against tax fraud and evasion is key to restoring and maintaining the stability and strength of public finances across the Union.

Amendment 2

Amendment 2

Proposal for a directive

Proposal for a directive

Recital 1

Recital 1

| Text proposed by the Commission | Amendment |
| --- | --- |
| (1) | Tax fraud in the field of value added tax (VAT)
  leads to
  considerable
  budget
  losses and affects the conditions of competition and thus the operation of the internal market. Specific sudden and massive forms of tax fraud have recently developed especially via the use of electronic means which facilitate rapid illegitimate trade on a large scale. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(1)

Tax fraud in the field of value added tax (VAT)
  leads to
  considerable
  budget
  losses and affects the conditions of competition and thus the operation of the internal market. Specific sudden and massive forms of tax fraud have recently developed especially via the use of electronic means which facilitate rapid illegitimate trade on a large scale.

leads to

budget

| (1) | Tax fraud in the field of value added tax (VAT)
  results in
  considerable losses
  to public finances
  and
  negatively
  affects the conditions of competition and thus the
  fair and efficient
  operation of the internal market.
  Such losses should be curbed, in particular during times of fiscal austerity
  . Specific sudden and massive forms of tax fraud have recently developed especially via the use of electronic means which facilitate rapid illegitimate trade on a large scale
  that often extends beyond the borders of a particular Member State
  . |
| --- | --- |

(1)

Tax fraud in the field of value added tax (VAT)
  results in
  considerable losses
  to public finances
  and
  negatively
  affects the conditions of competition and thus the
  fair and efficient
  operation of the internal market.
  Such losses should be curbed, in particular during times of fiscal austerity
  . Specific sudden and massive forms of tax fraud have recently developed especially via the use of electronic means which facilitate rapid illegitimate trade on a large scale
  that often extends beyond the borders of a particular Member State
  .

results in

to public finances

negatively

fair and efficient

Such losses should be curbed, in particular during times of fiscal austerity

that often extends beyond the borders of a particular Member State

Amendment 3

Amendment 3

Proposal for a directive

Proposal for a directive

Recital 2

Recital 2

| Text proposed by the Commission | Amendment |
| --- | --- |
| (2) | Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax allows Member States to apply for a derogation from that Directive in order to prevent certain forms of tax evasion or avoidance. Authorisation of such derogation requires a proposal from the Commission and its adoption by the Council. Recent experience has demonstrated that the process for granting derogations is not always flexible enough to ensure a prompt and suitable reaction to requests by Member States. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(2)

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax allows Member States to apply for a derogation from that Directive in order to prevent certain forms of tax evasion or avoidance. Authorisation of such derogation requires a proposal from the Commission and its adoption by the Council. Recent experience has demonstrated that the process for granting derogations is not always flexible enough to ensure a prompt and suitable reaction to requests by Member States.

| (2) | Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax allows Member States to apply for a derogation from that Directive in order to prevent certain forms of tax evasion or avoidance. Authorisation of such derogation requires a proposal from the Commission and its adoption by the Council. Recent experience has demonstrated that the process for granting derogations is not always
  quick or
  flexible enough to ensure a prompt and suitable reaction to requests by Member States. |
| --- | --- |

(2)

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax allows Member States to apply for a derogation from that Directive in order to prevent certain forms of tax evasion or avoidance. Authorisation of such derogation requires a proposal from the Commission and its adoption by the Council. Recent experience has demonstrated that the process for granting derogations is not always
  quick or
  flexible enough to ensure a prompt and suitable reaction to requests by Member States.

quick or

Amendment 4

Amendment 4

Proposal for a directive

Proposal for a directive

Recital 7

Recital 7

| Text proposed by the Commission | Amendment |
| --- | --- |
| (7) | The designation of the recipient as person liable for the payment of the VAT (
  reverse charge
  ) is an effective measure to stop at once the most well-known types of tax evasion in certain sectors. However,
  as
  the situation may evolve over time, it may also be necessary to allow for other measures. To that end, the
  Council
  should, where appropriate,
  upon proposal of the Commission, determine
  any other measure as falling within the scope of the Quick Reaction Mechanism. The type of measures that could be authorised should be established in order to minimise the time necessary for the authorisation of the derogations by the Commission. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(7)

The designation of the recipient as person liable for the payment of the VAT (
  reverse charge
  ) is an effective measure to stop at once the most well-known types of tax evasion in certain sectors. However,
  as
  the situation may evolve over time, it may also be necessary to allow for other measures. To that end, the
  Council
  should, where appropriate,
  upon proposal of the Commission, determine
  any other measure as falling within the scope of the Quick Reaction Mechanism. The type of measures that could be authorised should be established in order to minimise the time necessary for the authorisation of the derogations by the Commission.

reverse charge

as

Council

upon proposal of the Commission, determine

Quick Reaction Mechanism

| (7) | The designation of the recipient as person liable for the payment of the VAT (
  ‘reverse-charge mechanism’
  ) is an effective measure to stop at once the most well-known types of tax evasion in certain sectors
  (‘caroussel fraud’)
  . However,
  given the existing weaknesses of the VAT system, and depending on how
  the situation may evolve over time, it may also be necessary to allow for other measures. To that end, the
  Commission
  should, where appropriate,
  propose
  any other measure as falling within the scope of the quick reaction mechanism.
  That measure should be approved unanimously by the Council after consulting the European Parliament.
  The type of measures that could be authorised should be
  thoroughly and transparently
  established in order to minimise the time necessary for the authorisation of the derogations by the Commission. |
| --- | --- |

(7)

The designation of the recipient as person liable for the payment of the VAT (
  ‘reverse-charge mechanism’
  ) is an effective measure to stop at once the most well-known types of tax evasion in certain sectors
  (‘caroussel fraud’)
  . However,
  given the existing weaknesses of the VAT system, and depending on how
  the situation may evolve over time, it may also be necessary to allow for other measures. To that end, the
  Commission
  should, where appropriate,
  propose
  any other measure as falling within the scope of the quick reaction mechanism.
  That measure should be approved unanimously by the Council after consulting the European Parliament.
  The type of measures that could be authorised should be
  thoroughly and transparently
  established in order to minimise the time necessary for the authorisation of the derogations by the Commission.

‘reverse-charge mechanism’

(‘caroussel fraud’)

given the existing weaknesses of the VAT system, and depending on how

Commission

propose

quick reaction mechanism

That measure should be approved unanimously by the Council after consulting the European Parliament.

thoroughly and transparently

Amendment 5

Amendment 5

Proposal for a directive

Proposal for a directive

Recital 9 a (new)

Recital 9 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (9a) | In order to develop and improve the quick reaction mechanism on an ongoing basis, the Commission should report regularly to the European Parliament and to the Council on its application, examining, inter alia, other measures to be added to the scope of the mechanism and new ways to strengthen cooperation between Member States in the general framework of the mechanism. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(9a)

(9a)

In order to develop and improve the quick reaction mechanism on an ongoing basis, the Commission should report regularly to the European Parliament and to the Council on its application, examining, inter alia, other measures to be added to the scope of the mechanism and new ways to strengthen cooperation between Member States in the general framework of the mechanism.

In order to develop and improve the quick reaction mechanism on an ongoing basis, the Commission should report regularly to the European Parliament and to the Council on its application, examining, inter alia, other measures to be added to the scope of the mechanism and new ways to strengthen cooperation between Member States in the general framework of the mechanism.

Amendment 6

Amendment 6

Proposal for a directive

Proposal for a directive

Recital 9 b (new)

Recital 9 b (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (9b) | In order for the quick reaction mechanism to function in a satisfactory manner, the Commission should, at all times, be capable of acting swiftly and accurately on these matters. The human and other resources of the quick reaction mechanism should therefore be adequate and an accelerated internal decision-making procedure should be established and maintained. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(9b)

(9b)

In order for the quick reaction mechanism to function in a satisfactory manner, the Commission should, at all times, be capable of acting swiftly and accurately on these matters. The human and other resources of the quick reaction mechanism should therefore be adequate and an accelerated internal decision-making procedure should be established and maintained.

In order for the quick reaction mechanism to function in a satisfactory manner, the Commission should, at all times, be capable of acting swiftly and accurately on these matters. The human and other resources of the quick reaction mechanism should therefore be adequate and an accelerated internal decision-making procedure should be established and maintained.

Amendment 7

Amendment 7

Proposal for a directive

Proposal for a directive

Recital 9 c (new)

Recital 9 c (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (9c) | Since the application of a special measure in one Member State could have repercussions on the VAT systems of the other Member States, the Commission should, in order to maintain transparency, inform all Member States about all requests made and all decisions taken pursuant thereto. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(9c)

(9c)

Since the application of a special measure in one Member State could have repercussions on the VAT systems of the other Member States, the Commission should, in order to maintain transparency, inform all Member States about all requests made and all decisions taken pursuant thereto.

Since the application of a special measure in one Member State could have repercussions on the VAT systems of the other Member States, the Commission should, in order to maintain transparency, inform all Member States about all requests made and all decisions taken pursuant thereto.

Amendment 8

Amendment 8

Proposal for a directive

Proposal for a directive

Recital 9 d (new)

Recital 9 d (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (9d) | In its work on enhancing and fine-tuning the quick reaction mechanism, the Commission should consult extensively with undertakings in fraud-prone sectors and with other relevant stakeholders. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(9d)

(9d)

In its work on enhancing and fine-tuning the quick reaction mechanism, the Commission should consult extensively with undertakings in fraud-prone sectors and with other relevant stakeholders.

In its work on enhancing and fine-tuning the quick reaction mechanism, the Commission should consult extensively with undertakings in fraud-prone sectors and with other relevant stakeholders.

Amendment 9

Amendment 9

Proposal for a directive

Proposal for a directive

Recital 10

Recital 10

| Text proposed by the Commission | Amendment |
| --- | --- |
| (10) | Since the objective of the action to be taken, to address sudden and massive fraud phenomena in the field of VAT which very often have an international dimension, cannot be sufficiently achieved by the Member States, as they are not in a position to individually counter the fraud circuits related to new forms of trade which involve several countries at the same time, and can therefore, by reason of ensuring a quicker and, as a result, a more adequate and effective response to these phenomena, be better achieved at Union level, the Union
  may
  adopt measures, in accordance with the principle of subsidiarity, as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(10)

Since the objective of the action to be taken, to address sudden and massive fraud phenomena in the field of VAT which very often have an international dimension, cannot be sufficiently achieved by the Member States, as they are not in a position to individually counter the fraud circuits related to new forms of trade which involve several countries at the same time, and can therefore, by reason of ensuring a quicker and, as a result, a more adequate and effective response to these phenomena, be better achieved at Union level, the Union
  may
  adopt measures, in accordance with the principle of subsidiarity, as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.

may

| (10) | Since the objective of the action to be taken, to address sudden and massive fraud phenomena in the field of VAT which very often have an international dimension, cannot be sufficiently achieved by the Member States, as they are not in a position to individually counter the fraud circuits related to new forms of trade which involve several countries at the same time, and can therefore, by reason of ensuring a quicker and, as a result, a more adequate and effective response to these phenomena, be better achieved at Union level, the Union
  should
  adopt measures, in accordance with the principle of subsidiarity, as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives. |
| --- | --- |

(10)

Since the objective of the action to be taken, to address sudden and massive fraud phenomena in the field of VAT which very often have an international dimension, cannot be sufficiently achieved by the Member States, as they are not in a position to individually counter the fraud circuits related to new forms of trade which involve several countries at the same time, and can therefore, by reason of ensuring a quicker and, as a result, a more adequate and effective response to these phenomena, be better achieved at Union level, the Union
  should
  adopt measures, in accordance with the principle of subsidiarity, as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.

should

Amendment 10

Amendment 10

Proposal for a directive

Proposal for a directive

Article 1

Article 1

Directive 2006/112/EC

Section 1a — Article 395a — paragraph 1 — point a

| Text proposed by the Commission | Amendment |
| --- | --- |
| (a) | the designation of the recipient as person liable to pay VAT on specific supplies of goods and services by derogation from Article 193, following a request referred to in paragraph 2 of this Article for such measure; |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(a)

the designation of the recipient as person liable to pay VAT on specific supplies of goods and services by derogation from Article 193, following a request referred to in paragraph 2 of this Article for such measure;

| (a) | the designation of the recipient as person liable to pay VAT on specific supplies of goods and services by derogation from Article 193
  (‘reverse-charge mechanism’)
  , following a request referred to in paragraph 2 of this Article for such measure; |
| --- | --- |

(a)

the designation of the recipient as person liable to pay VAT on specific supplies of goods and services by derogation from Article 193
  (‘reverse-charge mechanism’)
  , following a request referred to in paragraph 2 of this Article for such measure;

(‘reverse-charge mechanism’)

Amendment 11

Amendment 11

Proposal for a directive

Proposal for a directive

Article 1

Article 1

Directive 2006/112/EC

Section 1a — Article 395a — paragraph 1 — point b

| Text proposed by the Commission | Amendment |
| --- | --- |
| (b) | any other measure
  determined by the Council acting unanimously on a proposal from
  the Commission. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(b)

any other measure
  determined by the Council acting unanimously on a proposal from
  the Commission.

determined by the Council acting unanimously on a proposal from

| (b) | any other measure
  proposed by
  the Commission
  , and approved unanimously by the Council after consulting the European Parliament
  . |
| --- | --- |

(b)

any other measure
  proposed by
  the Commission
  , and approved unanimously by the Council after consulting the European Parliament
  .

proposed by

, and approved unanimously by the Council after consulting the European Parliament

Amendment 12

Amendment 12

Proposal for a directive

Proposal for a directive

Article 1

Article 1

Directive 2006/112/EC

Section 1a — Article 395a — paragraph 1 — subparagraph 2

| Text proposed by the Commission | Amendment |
| --- | --- |
| For the purposes of
  point
  (a)
  , the
  special measure shall be subject to appropriate control measures by the Member States with respect to taxable persons who supply the goods or services to which that measure applies. | For the purposes of
  points
  (a)
  and (b), any
  special measure
  used
  shall be subject to appropriate control measures by the Member States with respect to taxable persons who supply the goods or services to which that measure applies. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

For the purposes of
  point
  (a)
  , the
  special measure shall be subject to appropriate control measures by the Member States with respect to taxable persons who supply the goods or services to which that measure applies.

point

, the

For the purposes of
  points
  (a)
  and (b), any
  special measure
  used
  shall be subject to appropriate control measures by the Member States with respect to taxable persons who supply the goods or services to which that measure applies.

points

and (b), any

used

Amendment 13

Amendment 13

Proposal for a directive

Proposal for a directive

Article 1

Article 1

Directive 2006/112/EC

Section 1a — Article 395a — paragraph 1 — subparagraph 4 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | The procedure laid down in this paragraph shall be completed within three months. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

The procedure laid down in this paragraph shall be completed within three months.

The procedure laid down in this paragraph shall be completed within three months.

Amendment 14

Amendment 14

Proposal for a directive

Proposal for a directive

Article 1

Article 1

Directive 2006/112/EC

Section 1a — Article 395a — paragraph 2 — subparagraph 1

| Text proposed by the Commission | Amendment |
| --- | --- |
| 2.   A Member State wishing to introduce a measure as provided for in paragraph 1 shall send an application to the Commission. The Member State shall provide
  it
  with the information indicating the sector concerned, the type and the features of the fraud, its sudden and massive character and its consequences in terms of considerable and irreparable financial losses. If the Commission considers it does not have all the necessary information, it shall contact the Member State concerned within
  one month
  of receipt of the application and specify what additional information is required. | 2.   A Member State wishing to introduce a measure as provided for in paragraph 1 shall send an application to the Commission. The Member State shall provide
  the Commission, the competent committees of the European Parliament and the Court of Auditors
  with the information indicating the sector concerned, the type and the features of the fraud, its sudden and massive character and its consequences in terms of considerable and irreparable financial losses. If the Commission considers it does not have all the necessary information, it shall contact the Member State concerned within
  two weeks
  of receipt of the application and specify what additional information is required.
  The Commission shall also consult the relevant business sector, where appropriate and where possible. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

2.   A Member State wishing to introduce a measure as provided for in paragraph 1 shall send an application to the Commission. The Member State shall provide
  it
  with the information indicating the sector concerned, the type and the features of the fraud, its sudden and massive character and its consequences in terms of considerable and irreparable financial losses. If the Commission considers it does not have all the necessary information, it shall contact the Member State concerned within
  one month
  of receipt of the application and specify what additional information is required.

it

one month

2.   A Member State wishing to introduce a measure as provided for in paragraph 1 shall send an application to the Commission. The Member State shall provide
  the Commission, the competent committees of the European Parliament and the Court of Auditors
  with the information indicating the sector concerned, the type and the features of the fraud, its sudden and massive character and its consequences in terms of considerable and irreparable financial losses. If the Commission considers it does not have all the necessary information, it shall contact the Member State concerned within
  two weeks
  of receipt of the application and specify what additional information is required.
  The Commission shall also consult the relevant business sector, where appropriate and where possible.

the Commission, the competent committees of the European Parliament and the Court of Auditors

two weeks

The Commission shall also consult the relevant business sector, where appropriate and where possible.

Amendment 15

Amendment 15

Proposal for a directive

Proposal for a directive

Article 1

Article 1

Directive 2006/112/EC

Section 1a — Article 395a — paragraph 2 — subparagraph 2

| Text proposed by the Commission | Amendment |
| --- | --- |
| Once the Commission has all the information it considers necessary for appraisal of the request it shall, within one month, either authorise the special measure or, in case the Commission objects to the requested measure, inform the Member State concerned thereof. | Once the Commission has all the information it considers necessary for appraisal of the request it shall: |
| | (a) | notify the requesting Member State accordingly; |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

Once the Commission has all the information it considers necessary for appraisal of the request it shall, within one month, either authorise the special measure or, in case the Commission objects to the requested measure, inform the Member State concerned thereof.

in case

the requested measure

Once the Commission has all the information it considers necessary for appraisal of the request it shall:

(a)

(a)

notify the requesting Member State accordingly;

notify the requesting Member State accordingly;

| (b) | transmit the request, in its original language, to the other Member States; |
| --- | --- |

(b)

(b)

transmit the request, in its original language, to the other Member States;

transmit the request, in its original language, to the other Member States;

| (c) | within one month, either authorise the special measure or, if the Commission objects to it, inform the Member State concerned
  , the other Member States, the competent committees of the European Parliament, and the Court of Auditors
  thereof
  , together with a detailed justification.
  . |
| --- | --- |

(c)

(c)

within one month, either authorise the special measure or, if the Commission objects to it, inform the Member State concerned
  , the other Member States, the competent committees of the European Parliament, and the Court of Auditors
  thereof
  , together with a detailed justification.
  .

if

it

, the other Member States, the competent committees of the European Parliament, and the Court of Auditors

, together with a detailed justification.

Amendment 16

Amendment 16

Proposal for a directive

Proposal for a directive

Article 1

Article 1

Directive 2006/112/EC

Section 1a — Article 395c (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | Article 395c |
| | Every three years, and for the first time by 1 July 2014, the Commission shall submit to the European Parliament and to the Council a report on the application of the quick reaction mechanism established under this Section. The report shall, inter alia, examine further special measures to be added to the scope of the mechanism and new ways to strengthen cooperation between Member States in the general framework of the mechanism. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

Article 395c

Article 395c

Every three years, and for the first time by 1 July 2014, the Commission shall submit to the European Parliament and to the Council a report on the application of the quick reaction mechanism established under this Section. The report shall, inter alia, examine further special measures to be added to the scope of the mechanism and new ways to strengthen cooperation between Member States in the general framework of the mechanism.

Every three years, and for the first time by 1 July 2014, the Commission shall submit to the European Parliament and to the Council a report on the application of the quick reaction mechanism established under this Section. The report shall, inter alia, examine further special measures to be added to the scope of the mechanism and new ways to strengthen cooperation between Member States in the general framework of the mechanism.

Amendment 17

Amendment 17

Proposal for a directive

Proposal for a directive

Article 1 a (new)

Article 1 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | Article 1a |
| | By 1 January 2014, the Commission shall present a report on how the regular derogation procedure set out in Article 395 of Directive 2006/112/EC could be accelerated. The aim of the report shall be to identify changes to existing structures and routines that would ensure that the Commission always completes the procedure within five months of receipt of an application from a Member State. The report shall, if appropriate, be accompanied by legislative proposals. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

Article 1a

Article 1a

By 1 January 2014, the Commission shall present a report on how the regular derogation procedure set out in Article 395 of Directive 2006/112/EC could be accelerated. The aim of the report shall be to identify changes to existing structures and routines that would ensure that the Commission always completes the procedure within five months of receipt of an application from a Member State. The report shall, if appropriate, be accompanied by legislative proposals.

By 1 January 2014, the Commission shall present a report on how the regular derogation procedure set out in Article 395 of Directive 2006/112/EC could be accelerated. The aim of the report shall be to identify changes to existing structures and routines that would ensure that the Commission always completes the procedure within five months of receipt of an application from a Member State. The report shall, if appropriate, be accompanied by legislative proposals.

Amendment 18

Amendment 18

Proposal for a directive

Proposal for a directive

Article 2 — paragraph 2

Article 2 — paragraph 2

| Text proposed by the Commission | Amendment |
| --- | --- |
| 2.   Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive. | 2.   Member States shall communicate
  to the European Parliament and
  to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

2.   Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.

2.   Member States shall communicate
  to the European Parliament and
  to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.

to the European Parliament and

Amendment 19

Amendment 19

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 consolidated with Directive 2006/112/EC by ...

   (1). |

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 consolidated with Directive 2006/112/EC by ...

   (1).

It shall be consolidated with Directive 2006/112/EC by ...

1

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(1)  
  Three months after the date of entry into force of this Directive.

1

Three months after the date of entry into force of this Directive.

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