# C_2018058EN.01022901.xml

| 15.2.2018 | EN | Official Journal of the European Union | C 58/229 |
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15.2.2018

EN

Official Journal of the European Union

C 58/229

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P8_TA(2016)0097

Minimum standard rate of VAT *

European Parliament legislative resolution of 12 April 2016 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate (COM(2015)0646 — C8-0009/2016 — 2015/0296(CNS))

(Special legislative procedure — consultation)

(2018/C 058/28)

The European Parliament,

The European Parliament

| — | having regard to the Commission proposal to the Council (COM(2015)0646), |
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—

having regard to the Commission proposal to the Council (COM(2015)0646),

| — | having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0009/2016), |
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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 (C8-0009/2016),

| — | having regard to Rule 59 of its Rules of Procedure, |
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—

having regard to Rule 59 of its Rules of Procedure,

| — | having regard to the report of the Committee on Economic and Monetary Affairs (A8-0063/2016), |
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—

having regard to the report of the Committee on Economic and Monetary Affairs (A8-0063/2016),

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

Approves the Commission proposal as amended;

| 2. | Regrets that the Commission published its proposal so late which means that the application of a minimum standard rate of VAT will be retroactive; |
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2.

Regrets that the Commission published its proposal so late which means that the application of a minimum standard rate of VAT will be retroactive;

| 3. | 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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3.

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;

| 4. | Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
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4.

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

| 5. | Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal; |
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5.

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

| 6. | Instructs its President to forward its position to the Council, the Commission and the national parliaments. |
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6.

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

Article 1 — point 1

Article 1 — point 1

Directive 2006/112/EC

Article 97

| Text proposed by the Commission | Amendment |
| --- | --- |
| From 1 January 2016 until 31 December
  2017
  , the standard rate may not be lower than 15 %. | From 1 January 2016 until 31 December
  2018
  , the standard rate may not be lower than 15 %. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

From 1 January 2016 until 31 December
  2017
  , the standard rate may not be lower than 15 %.

2017

From 1 January 2016 until 31 December
  2018
  , the standard rate may not be lower than 15 %.

2018

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