# IMMC.EESC-2020-05307-AC.ENG.xhtml.EESC-2020-05307-00-01-AC-TRA-EN.docx

EN

ECO/539

ECO/539

Temporary VAT measures for COVID-19 vaccines

Temporary VAT measures for COVID-19 vaccines

OPINION


  European Economic and Social Committee


  Proposal for a Council Directive amending Council Directive 2006/112/EC as regards temporary measures in relation to value added tax for COVID-19 vaccines and in vitro diagnostic medical devices in response to the COVID-19 pandemic
  [COM(2020) 688 final - 2020/0311 (CNS)]

OPINION

European Economic and Social Committee

Proposal for a Council Directive amending Council Directive 2006/112/EC as regards temporary measures in relation to value added tax for COVID-19 vaccines and in vitro diagnostic medical devices in response to the COVID-19 pandemic
  [COM(

2020) 688 final - 2020/0311 (CNS)]

Referral

| Referral | Council of the European Union, 06/11/2020 |
| --- | --- |
| 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 | 02/12/2020 |
| Plenary session No | 556 |
| Outcome of vote
  (for/against/abstentions) | 195/0/3 |

Referral

Council of the European Union, 06/11/2020

Council of the European Union, 06/11/2020

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

02/12/2020

02/12/2020

Plenary session No

Plenary session No

556

556

Outcome of vote
  (for/against/abstentions)

Outcome of vote
  (for/against/abstentions)

195/0/3

195/0/3

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 556th plenary session of 2 and 3 December 2020 (meeting of 2 December 2020), by 195 votes with 3 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 556th plenary session of 2 and 3 December 2020 (meeting of 2 December 2020), by 195 votes with 3 abstentions, to issue an opinion endorsing the proposed text and to refer to the position it had taken in the above-mentioned document.

Brussels, 2 December 2020

Brussels, 2 December 2020

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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