European Parliament legislative resolution on the proposal for a Council directive amending Directive 77/388/CEE on the common system of value added tax, with regard to the length of time during which the minimum standard rate is to be applied (COM(2000) 537 — C5-0535/2000 — 2000/0223(CNS))
Date: 2000-12-14
Institutions: European Parliament
Subjects: VAT, VAT rate, competition, single market, tax harmonisation

C 232/330

Official Journal of the European Communities

EN

17.8.2001

Thursday 14 December 2000

11. Application of minimum standard rate of VAT *

A5-0366/2000

Proposal for a Council directive amending Directive 77/388/CEE on the common system of value
added tax, with regard to the length of time during which the minimum standard rate is to be
applied (COM(2000) 537 / C5-0535/2000 / 2000/0223(CNS))

The proposal was amended as follows:

TEXT PROPOSED
BY THE COMMISSION

AMENDMENTS
BY PARLIAMENT

(Amendment 1)
Recital 2a (new)

(2a) The introduction of the euro will bring with it an
unprecedented degree of price transparency across the
single market which will require a further coordination
of VAT rates,

(Amendment 2)
Recital 3

(3)
Is is therefore appropriate to maintain the current mini-
mum standard rate at 15 % for a further period long enough to
allow the strategy for simplification and modernisation to be imple-
mented,

It is therefore appropriate to maintain the current mini-

(3)
mum standard rate at 15 % for a limited period,

(Amendment 3)
ARTICLE 1
Article 12(3)(a), first and second subparagraphs (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 and
shall be the same for the supply of goods and for the sup-
ply of services. From 1 January 2001 until 31 December
2005, this percentage 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 and
shall be the same for the supply of goods and for the sup-
ply of services. From 1 January 2001 until 31 December
2003, this percentage may not be less than 15 %.

On a proposal from the Commission and after consulting
the European Parliament and the Economic and Social
Committee, the Council shall decide unanimously on the
level of the standard rate to be applied after 31 December
2005.

On a proposal from the Commission and after consulting
the European Parliament and the Economic and Social
Committee, the Council shall decide on the level of the
standard rate to be applied after 31 December 2003.

European Parliament legislative resolution on the proposal for a Council directive amending Direc-
tive 77/388/CEE on the common system of value added tax, with regard to the length of time
during which the minimum standard rate is to be applied (COM(2000) 537 / C5-0535/2000 /
2000/0223(CNS))

(Consultation procedure)

The European Parliament,

6 having regard to the Commission proposal to the Council (COM(2000) 537),

6 having been consulted by the Council pursuant to Article 93 the EC Treaty (C5-0535/2000),

17.8.2001

EN

Official Journal of the European Communities

C 232/331

6 having regard to Rule 67 of its Rules of Procedure,

6 having regard to the report of the Committee on Economic and Monetary Affairs (A5-0366/2000),

Thursday 14 December 2000

1.

Approves the Commission proposal as amended;

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

2.
EC Treaty;

Calls on the Council to notify Parliament should it intend to depart from the text approved by Parlia-

3.
ment;

Calls for the conciliation procedure to be initiated should the Council intend to depart from the text

4.
approved by Parliament;

5.

6.

Asks to be consulted again if the Council intends to amend the Commission proposal substantially;

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

12. European digital content and linguistic diversity *

A5-0390/2000

Proposal for a Council decision adopting a Multiannual Community programme to stimulate the
development and use of European digital content on the global networks and to promote linguis-
tic diversity in the Information Society (COM(2000) 323 / C5-0462/2000 / 2000/0128(CNS))

The proposal was amended as follows:

TEXT PROPOSED
BY THE COMMISSION (1)

AMENDMENTS
BY PARLIAMENT

(Amendment 1)
Recital 1

(1) The evolution towards an Information Society will influ-
ence the life of almost every citizen in the European Union.

(1) The evolution towards an Information and knowledge
Society should influence the life of every citizen in the Eur-
opean Union by, inter alia, affording new means of gaining
access to knowledge and new ways of acquiring knowl-
edge.

(Amendment 2)
Recital 1a (new)

(1a) The Lisbon Summit stressed the need to bridge the
digital divide in the emerging Information Society and to
strengthen social cohesion.

(1) OJ C 337 E, 28.11.2000, p. 31.