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))
Date: 2005-12-01
Institutions: Committee on Economic and Monetary Affairs, European Parliament
Subjects: EU Member State, VAT, residence, tax rebate

C 285 E/122

Official Journal of the European Union

EN

22.11.2006

Thursday 1 December 2005

TEXT PROPOSED
BY THE COMMISSION

AMENDMENTS
BY PARLIAMENT

Amendment 2
ARTICLE 3A (new)

Article 3a

The Commission shall carry out a general assessment of the
macro-economic impact of implicit and standard VAT rates
and the implications for the budgetary revenue of the Member
States 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 to
goods 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),

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.

(1) Not yet published in OJ.

22.11.2006

EN

Official Journal of the European Union

C 285 E/123

TEXT PROPOSED
BY THE COMMISSION

Thursday 1 December 2005

AMENDMENTS
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 refund
known to the applicant within three months of the date on
which the application was submitted.

1.
The Member State where the value added tax was incurred
shall make its decision concerning the application for refund
known to the applicant within three months of the date on
which the application was submitted. The Member State of
establishment shall notify the Member State of refund when
the taxable person submits his application for a VAT refund
to 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 State
of 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 may
be 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.