P6_TA(2005)0458
Common system of VAT *
European Parliament legislative resolution on the proposal for a Council directive amending Direc-
tive 77/388/EEC on the common system of value added tax, with regard to the length of timeduring which the minimum standard rate is to be applied (COM(2005)0136 —C6-0113/2005 —
2005/0051(CNS))
(Consultation procedure)
The European Parliament ,
— having regard to the Commission proposal to the Council (COM(2005)0136) (
1),
— having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament
(C6-0113/2005),
— having regard to Rule 51 of its Rules of Procedure,
— having regard to the report of the Committee on Economic and Monetary Affairs (A6-0323/2005),
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.
TEXT PROPOSED
BY THE COMMISSIONAMENDMENTS
BY PARLIAMENT
Amendment 1
ARTICLE 1
Article 12, paragraph 3, point a), subparagraph 1
(Directive 77/388/EEC)
a) The standard rate of value added tax shall be fixed by each
Member State as a percentage of the taxable amount andshall be the same for the supply of goods and for thesupply of services. From 1 January 2006 until 31 Dec-
ember 2010, the standard rate may not be less than 15 %.a) The standard rate of value added tax shall be fixed by each
Member State as a percentage of the taxable amount andshall be the same for the supply of goods and for thesupply of services. From 1 January 2006 until 31 Dec-
ember 2010, the standard rate may not be less than 15 %
and may not be more than 25 %.
(1) Not yet published in OJ.22.11.2006 EN C 285 E/121 Official Journal of the European Union
Thursday 1 December 2005
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