European Parliament legislative resolution on the amended proposal for a Council directive amending Directive 77/388/EEC as regards the place of supply of services (COM(2005)0334 - C6-0322/2005 - 2003/0329(CNS))
Date: 2006-05-16
Institutions: Committee on Economic and Monetary Affairs, European Parliament
Subjects: VAT, head office, provision of services, services company, tax system

C 297 E/72

EN

Official Journal of the European Union

7.12.2006

Tuesday, 16 May 2006

P6_TA(2006)0195

EC-Angola Agreement on fisheries *

European Parliament legislative resolution on the proposal for a Council regulation denouncing the
Agreement between the European Economic Community and the Government of the People's
Republic of Angola on fisheries off Angola and derogating from Regulation (EC) No 2792/1999
(COM(2005)0677 — C6-0035/2006 — 2005/0262(CNS))

(Consultation procedure)

The European Parliament,

— having regard to the proposal for a Council regulation (COM(2005)0677) (1),

— having regard to Article 300(2), first subparagraph, of the EC Treaty,

— having regard to Article 300(3), first subparagraph, of the EC Treaty, pursuant to which the Council

consulted Parliament (C6-0035/2006),

— having regard to Rules 51 and 83(7) of its Rules of Procedure,

— having regard to the report of the Committee on Fisheries and the opinions of the Committee on

Budgets and the Committee on Development (A6-0133/2006);

1. Approves the proposal for a Council regulation and denunciation of the Agreement;

2. Approves the derogations from Regulation (EC) No 2792/1999 contained in the regulation now
approved;

Instructs its President to forward its position to the Council and Commission, and the governments and

3.
parliaments of the Member States and the Republic of Angola.

(1) Not yet published in OJ.

P6_TA(2006)0196

Place of supply of services (VAT) *

European Parliament legislative resolution on the amended proposal
for a Council directive
amending Directive 77/388/EEC as regards the place of supply of services (COM(2005)0334 —
C6-0322/2005 — 2003/0329(CNS))

(Consultation procedure)

The European Parliament,

— having regard to the Commission proposal to the Council (COM(2005)0334) (1),

— having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament

(C6-0322/2005),

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

— having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of the

Committee on Culture and Education (A6-0153/2006);

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;

(1) Not yet published in OJ.

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

Tuesday, 16 May 2006

4. Asks the Council to consult Parliament again if it intends to amend the Commission proposal substan-
tially;

5.

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

TEXT PROPOSED
BY THE COMMISSION

AMENDMENTS
BY PARLIAMENT

Amendment 1

Recital 1

(1) The realisation of the internal market, globalisation, dereg-
ulation and technology change have all combined to create
enormous changes in the volume and pattern of
trade in
services. It is increasingly possible for a number of services to
be supplied at a distance. In response, piecemeal steps have
been taken to address this over the years and many defined
services are in fact at present taxed on the basis of the destina-
tion principle.

(1) The realisation of the internal market, globalisation, dereg-
ulation and technology change have all combined to create
enormous changes in the volume and pattern of
trade in
services. It is increasingly possible for a number of services,
such as electronically delivered services and telecommunica-
tion services, to be supplied at a distance. In response, piece-
meal steps have been taken to address this over the years and
many defined services are in fact at present taxed on the basis
of the destination principle.

Amendment 2

Recital 6

(6)
In certain circumstances, the general rules as regards the
place of supply of services for both taxable and non-taxable
persons are not applicable and specified exclusions apply.
These exclusions should be largely based on existing criteria
and reflect the principle of taxation at the place of consump-
tion, while not
imposing disproportionate administrative
burdens upon certain traders.

(6)
In certain circumstances, the general rules as regards the
place of supply of services for both taxable and non-taxable
persons are not applicable and specified exclusions apply.
These exclusions should be largely based on existing criteria
and reflect the principle of taxation at the place of consump-
tion, while not
imposing disproportionate administrative
burdens upon certain traders, and this requires value added
tax obligations to be simplified by measures such as the
introduction of a ‘one-stop scheme’.

Amendment 3

Recital 8a (new)

(8a)
In order to ensure the proper application of VAT on
services that are subject to the reverse charge mechanism, the
data collected by the Member State where the supplier is
established should be communicated to the Member State
where the recipient is established. Council Regulation (EC)
No 1798/2003 of 7 October 2003 on administrative coopera-
tion in the field of value added tax (1) should provide for such
communication and should be amended accordingly. The
adoption of this Directive is closely linked to the necessary
amendments of Regulation (EC) No 1798/2003, as well as to
the effective modification of the VAT information exchange
system (VIES) in order to include services in the exchange of
information.

(1) OJ L 264, 15.10.2003, p. 1.

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Official Journal of the European Union

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Tuesday, 16 May 2006

TEXT PROPOSED
BY THE COMMISSION

AMENDMENTS
BY PARLIAMENT

Amendment 4

Article 1, point 1
Article 6, paragraph 6 (Directive 77/388/EEC)

(6) Where a single legal entity has more than one fixed
establishment, services rendered between establishments shall
not be treated as supplies.

deleted

Amendment 5

Article 1, point 2
Article 9, paragraph 3 (Directive 77/388/EEC)

3.
For the purposes of paragraphs 1 and 2, where a person
is a taxable person who also performs activities or transactions
that are not considered to be taxable supplies of goods and
services, he shall be deemed to be a taxable person in respect
of all services supplied to him except where the services are
for his own private use or that of his staff.

3.
For the purposes of paragraphs 1 and 2, where a person
is a taxable person who also performs activities or transactions
that are not considered to be taxable supplies of goods and
services, he shall be deemed to be a taxable person in respect
of all services supplied to him.

Amendment 6

Article 1, point 2
Article 9 g, paragraph 1, point (c) (Directive 77/388/EEC)

(c) radio and television broadcasting services;

(c)

linear and non-linear radio, television, and other audiovi-
sual media services;

P6_TA(2006)0197

Request for waiver of the immunity of Tobias Pflüger

European Parliament decision on the request for waiver of the immunity of Tobias Pflüger
(2006/2030(IMM))

The European Parliament,

— having regard to the request for waiver of the immunity of Tobias Pflüger, forwarded by the German
Federal Ministry of Justice on 29 November 2005, and announced in plenary sitting on 15 December
2005,

— having heard Tobias Pflüger in accordance with Rule 7(3) of its Rules of Procedure,

— having regard to Article 10 of the Protocol of 8 April 1965 on the privileges and immunities of the
European Communities and Article 6(2) of the Act of 20 September 1976 concerning the election of
the members of the European Parliament by direct universal suffrage,