European Parliament legislative resolution on the proposal for a Council directive amending Directive 77/388/EEC with a view to simplifying value added tax obligations (COM(2004)0728 - C6-0024/2005 - 2004/0261(CNS))
Date: 2005-09-07
Institutions: European Parliament
Subjects: VAT, administrative cooperation, fiscal policy, simplification of legislation, tax harmonisation

17.8.2006

EN

Official Journal of the European Union

C 193 E/249

Wednesday 7 September 2005

Chapter 3

Final provisions

Article 58

The requirement laid down in Article 12(1) shall not apply to valid applications pending at the time of

1.
entry into force of this Regulation.

Paediatric studies initiated prior to the entry into force of this Regulation, and which have not been

2.
used for any other assessment, shall be eligible to be included in a paediatric investigation plan.

Article 59

This Regulation shall enter into force on the thirtieth day following that of its publication in the

1.
Official Journal of the European Union.

An application submitted pursuant to Articles 12 and 13 which contains findings from aggregate
2.
studies with agreed paediatric investigation plans and which has been submitted to the Agency before the
entry into force of this Regulation shall be treated as an application under this Regulation and the
resultant decision shall be applied from the date on which the Regulation enters into force.

3.

Article 12 shall apply from … (*).

Article 13 shall apply from … (**).

Articles 35 and 36 shall apply from … (***).

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at …, on …

For the European Parliament
The President

For the Council
The President

(*) Twelve months following the date of entry into force of this Regulation.
(**) Eighteen months following the date of entry into force of this Regulation.
(***) Six months following the date of entry into force of this Regulation.

P6_TA(2005)0332

VAT: Simplifying obligations *

European Parliament legislative resolution on the proposal for a Council directive amending Direc-
tive 77/388/EEC with a view to simplifying value added tax obligations (COM(2004)0728 —
C6-0024/2005 — 2004/0261(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

(C6-0024/2005),

— having regard to Rule 51 of its Rules of Procedure,

— having regard to the report of the Committee on Economic and Monetary Affairs (A6-0228/2005),

(1) Not yet published in OJ.

C 193 E/250

Official Journal of the European Union

EN

17.8.2006

Wednesday 7 September 2005

Approves the Commission proposal as amended;

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

Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

Asks the Council to consult Parliament again if it intends to amend the Commission proposal substan-

1.

2.

3.

4.
tially;

5.

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

TEXT PROPOSED
BY THE COMMISSION

AMENDMENTS
BY THE PARLIAMENT

Amendment 1
ARTICLE 1, POINT 4
Article 22b, point C, paragraph 1, subparagraph 2 (Directive 77/388/EEC)

The taxable person shall provide the information necessary for
his registration under the one-stop scheme. He shall also state
whether he is already identified for value added tax purposes in
Member States where he is not established nor has a fixed estab-
lishment and,
indicate the identification number under
which he is registered.

if so,

The taxable person shall provide the information necessary for
his registration under the one-stop scheme in the language of
the Member State of identification. He shall also state whether
he is already identified for value added tax purposes in Member
States where he is not established nor has a fixed establishment
and, if so, indicate the identification number under which he is
registered.

Amendment 2
Article 1, point 4
Article 22b, point C, paragraph 2, subparagraph 1 (Directive 77/388/EEC)

2.
The Member State of identification shall register the tax-
able person referred to in paragraph 1 within a reasonable
period of time. For that purpose the Member State shall use
the individual number already allocated to the taxable persons
in respect of his obligations under the internal system.

2.
The Member State of identification shall register the tax-
able person referred to in paragraph 1 within 20 days. For that
purpose the Member State shall use the individual number
already allocated to the taxable persons in respect of his obli-
gations under the internal system.

Amendment 3
Article 1, point 4
Article 22b, point C, paragraph 3 (Directive 77/388/EEC)

3. Every taxable person shall notify the Member State of iden-
tification of any modification of the registration data provided
pursuant to paragraph 1. That notification shall be made by
electronic means.

3. Every taxable person shall notify the Member State of iden-
tification within 20 days of any modification of the registration
data provided pursuant to paragraph 1. That notification shall be
made by electronic means.

Amendment 4
ARTICLE 1, POINT 4
Article 22b, point C, paragraph 5, subparagraph 1 (Directive 77/388/EEC)

5.
The Member State of identification shall without delay
strike from the identification register any taxable person who
no longer meets the conditions necessary to qualify for the
one-stop scheme.

5.
The Member State of identification shall within five days
strike from the identification register any taxable person who no
longer meets the conditions necessary to qualify for the one-
stop scheme and notify the Member States where he has
already been identified for value added tax purposes.

17.8.2006

EN

Official Journal of the European Union

C 193 E/251

TEXT PROPOSED
BY THE COMMISSION

Wednesday 7 September 2005

AMENDMENTS
BY THE PARLIAMENT

Amendment 5
Article 1, point 4
Article 22b, point C, paragraph 5a (new) (Directive 77/388/EEC)

5a.
Any documents and records relating to transactions
shall be stored exclusively in the Member State of establish-
ment.

Amendment 6
ARTICLE 1, POINT 4
Article 22b, point E, paragraph 1, subparagraph 2 (Directive 77/388/EEC)

The return, which shall be made by electronic means, shall be
submitted within 20 days following the end of the period to
which it refers.

The return, which shall be made by electronic means, shall be
submitted within 40 days following the end of the period to
which it refers.

Amendment 7
Article 1, point 4
Article 22b, point E, paragraph 3 (Directive 77/388/EEC)

3.
The return referred to in paragraph 1 shall be made in
euro. The Member States of consumption which have not
adopted the euro may require the part of the return concerning
supplies of goods and services on their territory to be made in
national currency.

3.
The return referred to in paragraph 1 shall be made in
euro. The Member States of consumption which have not
adopted the euro may require, in accordance with Article 22
(3)(b), fourth subparagraph, as amended by Article 28h, the
return concerning supplies of goods and services on their ter-
ritory to be made in national currency.

Amendment 8
Article 1, point 4
Article 22b, point F, paragraph 1 (Directive 77/388/EEC)

1.
The taxable person shall pay the value added tax when
submitting the value added tax return. Payment shall be made
directly on the bank account and in the currency of each
Member State of consumption concerned.

1.
The taxable person shall pay the value added tax when
submitting the value added tax return. In the case of VAT lia-
bility, payment shall be made directly on the bank account and
in the currency of each Member State of consumption con-
cerned. Where the taxable person is owed value added tax,
the Member State of consumption shall pay the amount due
to the taxable person's bank account in the Member State of
establishment.

Amendment 9
Article 1, POINT 5, POINT (A)
Article 24, paragraph 2, subparagraph 1 (Directive 77/388/EEC)

2. Member States may exempt taxable persons whose annual
turnover does not exceed a threshold which may be set no
higher than EUR 100 000 or the equivalent in national currency
at the conversion rate on 1 July 2006. They may apply one or
several
in any case exceed EUR
100 000 or the equivalent in national currency on 1 July 2006.

thresholds, which may not

2. Member States may exempt taxable persons whose annual
turnover does not exceed a threshold which may be set no
lower than 50 000 EUR and no higher than EUR 100 000 or
the equivalent in national currency at the conversion rate on
1 July 2006. They may apply one or several thresholds, which
may not in any case be set lower than EUR 50 000 or exceed
EUR 100 000 or the equivalent in national currency on 1 July
2006. The lower limit shall apply for the first three years of
the activity of newly established SMEs.

C 193 E/252

Official Journal of the European Union

EN

17.8.2006

Wednesday 7 September 2005

TEXT PROPOSED
BY THE COMMISSION

AMENDMENTS
BY THE PARLIAMENT

Amendment 10
Article 2, PARAGRAPH 2A (new)

2a.
The Commission shall analyse the budgetary and econ-
omic implications of this Directive within four years after the
entry into force thereof. In conducting that analysis, the Com-
mission shall examine the possibility of excluding SMEs'
exchange rate losses.

P6_TA(2005)0333

VAT: One-stop scheme *

European Parliament legislative resolution on the proposal for a Council regulation amending Regu-
lation (EC) No 1798/2003 as regards the introduction of administrative cooperation arrangements in
the context of the one-stop scheme and the refund procedure for value added tax (COM(2004)0728
— C6-0025/2005 — 2004/0262(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

(C6-0025/2005),

— having regard to Rule 51 of its Rules of Procedure,
— having regard to the report of the Committee on Economic and Monetary Affairs (A6-0228/2005),

Approves the Commission proposal;

Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

Asks the Council to consult Parliament again if it intends to amend the Commission proposal substan-

1.

2.

3.
tially;

4.

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

(1) Not yet published in OJ.