European Parliament legislative resolution on the proposal for a European Parliament and Council regulation on administrative cooperation in the field of excise duties (COM(2003) 797 — C5-0660/2003 — 2003/0309(COD))
Date: 2004-04-01
Institutions: Committee on Economic and Monetary Affairs, European Parliament
Subjects: EU market, access to information, administrative cooperation, exchange of information, excise duty, tax evasion

C 103 E/764

Official Journal of the European Union

EN

29.4.2004

Thursday 1 April 2004

P5_TA(2004)0249

Excise duty and taxes on insurance premiums ***I

European Parliament legislative resolution on the proposal for a European Parliament and Council
regulation on administrative cooperation in the field of excise duties (COM(2003) 797 (cid:1) C5-0660/
2003 (cid:1) 2003/0309(COD))

(Codecision procedure: first reading)

The European Parliament,

(cid:1) having regard to the Commission proposal

to the European Parliament and the Council

(COM(2003) 797) (1),

(cid:1) having regard to Articles 251(2) and 95 of the EC Treaty, pursuant to which the Commission sub-

mitted the proposal to Parliament (C5-0660/2003),

(cid:1) having regard to Rule 67 of its Rules of Procedure,

(cid:1) having regard to the report of the Committee on Economic and Monetary Affairs (A5-0157/2004),

A. whereas the harmonisation of indirect taxation is hardly feasible by legislation at the present moment;
whereas closer cooperation and coordination amongst tax authorities is a temporary solution that
preserves national sovereignty, and which is necessary to solve the problem of decreased VAT and
excise duties revenues caused by tax fraud and organised crime,

1.

Approves the Commission proposal;

Calls on the Commission to refer the matter to Parliament again if it intends to amend its proposal

2.
substantially or replace it with another text;

3.

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

(1) Not yet published in the OJ.

P5_TA(2004)0250

Excise duty and taxes on insurance premiums ***I

European Parliament legislative resolution on the proposal for a European Parliament and Council
directive amending Council Directive 77/799/EEC concerning mutual assistance by the competent
authorities of the Member States in the field of direct taxation, certain excise duties and taxation
of insurance premiums and Council Directive 92/12/EEC on the general arrangements for products
to excise duty and on the holding, movement and monitoring of such product
subject

(COM(2003) 797 (cid:1) C5-0661/2003 (cid:1) 2003/0310(COD))

(Codecision procedure: first reading)

The European Parliament,

(cid:1) having regard to the Commission proposal

to the European Parliament and the Council

(COM(2003) 797) (1),

(cid:1) having regard to Articles 251(2) and 95 of the EC Treaty, pursuant to which the Commission sub-

mitted the proposal to Parliament (C5-0661/2003),

(1) Not yet published in the OJ.

29.4.2004

EN

Official Journal of the European Union

C 103 E/765

Thursday 1 April 2004

(cid:1) having regard to Rule 67 of its Rules of Procedure,

(cid:1) having regard to the report of the Committee on Economic and Monetary Affairs and to the opinion

of the Committee on Legal Affairs and the Internal Market (A5-0157/2004),

A. whereas the harmonisation of indirect taxation is hardly feasible by legislation at the present moment;
whereas closer cooperation and coordination amongst tax authorities is a temporary solution that
preserves national sovereignty, and which is necessary to solve the problem of decreased VAT and
excise duties revenues caused by tax fraud and organised crime;

1.

Approves the Commission proposal;

Calls on the Commission to refer the matter to Parliament again if it intends to amend its proposal

2.
substantially or replace it with another text;

3.

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

P5_TA(2004)0251

Conservation and management of highly migratory fish stocks ***

European Parliament legislative resolution on the proposal for a Council decision on the accession
of the Community to the Convention on the Conservation and Management of Highly Migratory
Fish Stocks in the Western and Central Pacific Ocean (COM(2003) 855 (cid:1) C5-0127/2004 (cid:1) 2003/
0332(AVC))

(Assent procedure)

The European Parliament,

(cid:1) having regard to the proposal for a Council decision (COM(2003) 855) (1),

(cid:1) having regard to the request for assent submitted by the Council pursuant to Article 300(3), second
subparagraph, read together with Article 37 and Article 300(2), first subparagraph, of the EC Treaty
(C5-0127/2004),

(cid:1) having regard to Rules 86 and 97(7) of its Rules of Procedure,

(cid:1) having regard to the recommendation of the Committee on Fisheries (A5-0174/2004),

1.

Gives its assent to the proposal for a Council decision;

2.
Instructs its President to forward its position to the Council, the Commission, the governments and
parliaments of the Member States and the Government of New Zealand, as depository for the Convention.

(1) Not yet published in the OJ.