European Parliament legislative resolution on the proposal for a Council directive amending Directive 77/388/EEC 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(2005)0136 - C6-0113/2005 - 2005/0051(CNS))
Date: 2005-12-01
Institutions: Committee on Economic and Monetary Affairs, European Parliament
Subjects: VAT, delivery, provision of services, single market, tax harmonisation

22.11.2006

EN

Official Journal of the European Union

C 285 E/121

Thursday 1 December 2005

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 time
during 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;

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

4.
tially;

5.

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

TEXT PROPOSED
BY THE COMMISSION

AMENDMENTS
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 and
shall be the same for the supply of goods and for the
supply 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 and
shall be the same for the supply of goods and for the
supply 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.

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.