# CE2010076EN.01011002.xml

| 25.3.2010 | EN | Official Journal of the European Union | CE 76/110 |
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25.3.2010

EN

Official Journal of the European Union

CE 76/110

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Thursday 19 February 2009Reduced rates of value added tax *

P6_TA(2009)0072

European Parliament legislative resolution of 19 February 2009 on the proposal for a Council directive amending Directive 2006/112/EC as regards reduced rates of value added tax (COM(2008)0428 – C6-0299/2008 – 2008/0143(CNS))

2010/C 76 E/24

(Consultation procedure)

The European Parliament,

The European Parliament

having regard to the Commission proposal to the Council (COM(2008)0428),

having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament (C6-0299/2008),

having regard to Rule 51 of its Rules of Procedure,

having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of the Committee on the Internal Market and Consumer Protection (A6-0047/2009),

| 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, pursuant to Article 250(2) of the EC Treaty; |
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2.

Calls on the Commission to alter its proposal accordingly, pursuant to Article 250(2) of the EC Treaty;

| 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 amend the Commission proposal substantially; |
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4.

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

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

Instructs its President to forward its position to the Council and the Commission.

| TEXT PROPOSED BY THE COMMISSION | AMENDMENT |
| --- | --- |
| Amendment 6 |
| Proposal for a directive – amending act


  Recital 4 |
| (4) | In that Communication, it was concluded that different VAT rates applied to locally supplied services pose no
  real detriment
  to the smooth functioning of the internal market. It is therefore appropriate to allow all Member States the possibility to apply reduced VAT rates to services such as labour-intensive services covered by the temporary provisions applicable until the end of 2010, services related to the housing sector and to
  the
  personal care and restaurant services.
  These changes will make it possible for
  Member States
  to apply
  reduced VAT rates
  to renovation and repair work aiming at increased energy-saving and efficiency
  . |

TEXT PROPOSED BY THE COMMISSION

AMENDMENT

Amendment 6

Amendment 6

Proposal for a directive – amending act

Proposal for a directive – amending act

Recital 4

Recital 4

(4)

In that Communication, it was concluded that different VAT rates applied to locally supplied services pose no
  real detriment
  to the smooth functioning of the internal market. It is therefore appropriate to allow all Member States the possibility to apply reduced VAT rates to services such as labour-intensive services covered by the temporary provisions applicable until the end of 2010, services related to the housing sector and to
  the
  personal care and restaurant services.
  These changes will make it possible for
  Member States
  to apply
  reduced VAT rates
  to renovation and repair work aiming at increased energy-saving and efficiency
  .

real detriment

the

These changes will make it possible for

to apply

to renovation and repair work aiming at increased energy-saving and efficiency

| (4) | In that Communication, it was concluded that different VAT rates applied to locally supplied services pose no
  major risk
  to the smooth functioning of the internal market
  and could have positive effects in terms of job creation and the fight against the underground economy
  . It is therefore appropriate to allow all Member States the possibility to apply reduced VAT rates to services such as labour-intensive services covered by the temporary provisions applicable until the end of 2010,
  to
  services related to the housing sector and to personal care and restaurant services.
  Reduced VAT rates in these areas would have a positive impact in reshaping many service sectors as they would reduce the level of undeclared work.
  Member States
  should provide clear and accessible guidance to undertakings on the scope of
  reduced VAT rates. |
| --- | --- |

(4)

In that Communication, it was concluded that different VAT rates applied to locally supplied services pose no
  major risk
  to the smooth functioning of the internal market
  and could have positive effects in terms of job creation and the fight against the underground economy
  . It is therefore appropriate to allow all Member States the possibility to apply reduced VAT rates to services such as labour-intensive services covered by the temporary provisions applicable until the end of 2010,
  to
  services related to the housing sector and to personal care and restaurant services.
  Reduced VAT rates in these areas would have a positive impact in reshaping many service sectors as they would reduce the level of undeclared work.
  Member States
  should provide clear and accessible guidance to undertakings on the scope of
  reduced VAT rates.

major risk

and could have positive effects in terms of job creation and the fight against the underground economy

to

Reduced VAT rates in these areas would have a positive impact in reshaping many service sectors as they would reduce the level of undeclared work.

should provide clear and accessible guidance to undertakings on the scope of

Amendment 7

Amendment 7

Proposal for a directive – amending act

Proposal for a directive – amending act

Recital 4 a (new)

Recital 4 a (new)

| (4a) | With regard to the housing sector, this Directive also makes it possible for Member States to apply reduced VAT rates to renovation and repair work aimed at increased energy savings and efficiency. |
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(4a)

(4a)

With regard to the housing sector, this Directive also makes it possible for Member States to apply reduced VAT rates to renovation and repair work aimed at increased energy savings and efficiency.

Amendment 2

Amendment 2

Proposal for a directive – amending act

Proposal for a directive – amending act

Annex - point 5 a (new)

Annex - point 5 a (new)

Directive 2006/112/EC

Directive 2006/112/EC

Annex III - point 11

Annex III - point 11

| (5a) | Point (11) is replaced by the following:









  ‘(11) | supplies of goods and services of a kind normally intended for use in agricultural production, including machinery, with the exception of capital goods, such as buildings.’ |
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(5a)

(5a)

Point (11) is replaced by the following:

‘(11)

‘(11)

supplies of goods and services of a kind normally intended for use in agricultural production, including machinery, with the exception of capital goods, such as buildings.’

Amendment 5

Amendment 5

Proposal for a directive – amending act

Proposal for a directive – amending act

Annex – point 7

Annex – point 7

Directive 2006/112/EC

Directive 2006/112/EC

Annex III – point 16

Annex III – point 16

| (16) | supply of funeral undertaking services or cremation services, and the supply of goods related thereto; |
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(16)

supply of funeral undertaking services or cremation services, and the supply of goods related thereto;

| (16) | supply of funeral undertaking services or cremation services, and the supply of goods related thereto,
  such as monuments and gravestones and the care thereof
  ; |
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(16)

supply of funeral undertaking services or cremation services, and the supply of goods related thereto,
  such as monuments and gravestones and the care thereof
  ;

such as monuments and gravestones and the care thereof

Amendment 4

Amendment 4

Proposal for a directive – amending act

Proposal for a directive – amending act

Annex - point 7 a (new)

Annex - point 7 a (new)

Directive 2006/112/EC

Directive 2006/112/EC

Annex III - point 18 a (new)

Annex III - point 18 a (new)

| (7a) | The following point is added:









  ‘(18a) | children’s clothing, children’s footwear;’ |
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(7a)

(7a)

The following point is added:

‘(18a)

‘(18a)

children’s clothing, children’s footwear;’

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