Amendment 2
ARTICLE 3A (new)
Article 3aThe Commission shall carry out a general assessment of the
macro-economic impact of implicit and standard VAT ratesand the implications for the budgetary revenue of the MemberStates in the period up to 1 January 2007.
The assessment shall pay attention to allowing the Member
States the same possibilities to apply reduced VAT rates togoods and services.
P6_TA(2005)0459
VAT refunds *
European Parliament legislative resolution on the proposal for a Council directive laying down
detailed rules for the refund of value added tax, provided for in Directive 77/388/EEC, to taxable
persons not established in the territory of the country but established in another Member State
(COM(2004)0728 —C6-0251/2005 —2005/0807(CNS))
(Consultation procedure)
The European Parliament ,
— having regard to the Commission proposal to the Council (COM(2004)0728) (1),
— having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament
(C6-0251/2005),
— having regard to Rule 51 of its Rules of Procedure,
— having regard to the report of the Committee on Economic and Monetary Affairs (A6-0324/2005),
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;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 substan-
tially;
5. Instructs its President to forward its position to the Council and Commission.
(1) Not yet published in OJ.C 285 E/122 EN 22.11.2006 Official Journal of the European Union
Thursday 1 December 2005
TEXT PROPOSED
BY THE COMMISSIONAMENDMENTS
BY PARLIAMENT
TEXT PROPOSED
BY THE COMMISSIONAMENDMENTS
BY PARLIAMENT
Amendment 1
Article 7, paragraph 1
1. The Member State where the value added tax was incurred
shall make its decision concerning the application for refundknown to the applicant within three months of the date onwhich the application was submitted.1. The Member State where the value added tax was incurred
shall make its decision concerning the application for refundknown to the applicant within three months of the date onwhich the application was submitted. The Member State of
establishment shall notify the Member State of refund whenthe taxable person submits his application for a VAT refundto the competent tax authority .
Amendment 2
Article 7, paragraph 1, subparagraph 1a (new)
The three-month period shall start from the date on which the
tax authority in a Member State of refund receives the elec-tronic refund data from the tax authority in the Member Stateof establishment concerning the taxable person in question,who shall be automatically informed thereof.
Amendment 3
Article 7, paragraph 3, subparagraph 2a (new)
The refund transfer deadline shall be one week after expiry of
the three-month decision-making period.
Amendment 4
Article 7, paragraph 4, subparagraph 1
4. In specific cases, a Member State where value added tax
has been incurred may request additional information within
three months of the date on which application is submitted .
After that period has elapsed, no additional information maybe requested.4. Where the tax authority of a Member State of refund
requests that a further investigation be conducted, the period
for determining whether a taxable person is entitled to a
refund may be extended. However, the period between the
date on which the refund application is submitted and the
date of the refund transfer may not exceed four months.
P6_TA(2005)0460
European regulatory agencies
European Parliament resolution on the draft interinstitutional agreement presented by the Commis-
sion on the operating framework for the European regulatory agencies
The European Parliament ,
— having regard to the Commission's draft text (COM(2005)0059),
— having regard to its resolution of 13 January 2004 on the Communication from the Commission:
‘The operating framework for the European regulatory agencies ’(1),
(1) OJ C 92 E, 16.4.2004, p. 119.22.11.2006 EN C 285 E/123 Official Journal of the European Union
Thursday 1 December 2005