European Parliament legislative resolution on the proposal for a Council directive on the exemption from valued added tax and excise duty of goods imported by persons travelling from third countries (COM(2006)0076 - C6-0078/2006 - 2006/0021(CNS))
Date: 2006-11-14
Institutions: Committee on Economic and Monetary Affairs, European Parliament
Subjects: VAT, excise duty, exemption from customs duties, import tax, quantitative restriction, third country, traveller

21.12.2006

EN

Official Journal of the European Union

C 314 E/77

Tuesday 14 November 2006

— having regard to its resolution of 12 May 2005 on the EU strategy for the Almaty Conference on the

Aarhus Convention (1),

— having regard to the Second Meeting of the Parties (MOP-2) of the Aarhus Convention, Almaty,

Kazakhstan, from 25 to 27 May 2005,

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

— having regard to the report of the Committee on the Environment, Public Health and Food Safety and

the opinion of the Committee on Civil Liberties, Justice and Home Affairs (A6-0336/2006),

1.

Approves conclusion of the amendment;

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

2.
and parliaments of the Member States.

(1) OJ C 92 E, 20.4.2006, p. 383.

P6_TA(2006)0475

Exemption from valued added tax and excise duty of goods imported by persons
travelling from third countries *

European Parliament legislative resolution on the proposal for a Council directive on the exemption
from valued added tax and excise duty of goods imported by persons travelling from third
countries (COM(2006)0076 — C6-0078/2006 — 2006/0021(CNS))

(Consultation procedure)

The European Parliament,

— having regard to the Commission proposal to the Council (COM(2006)0076) (1),

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

(C6-0078/2006),

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

— having regard to the report of the Committee on Economic and Monetary Affairs (A6-0361/2006),

1.

2.

3.

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

4.
substantially;

it intends to amend the Commission proposal

5.

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

(1) Not yet published in OJ.

C 314 E/78

Official Journal of the European Union

EN

21.12.2006

Tuesday 14 November 2006

TEXT PROPOSED
BY THE COMMISSION

AMENDMENTS
BY PARLIAMENT

Amendment 1

Article 3, point (1a) (new)

(1a)

‘sea ferry or cruise passengers’ means any passenger
travelling by means of a scheduled maritime ferry, liner
or cruise ship for at least 50 kilometres;

Amendment 2

Article 8, paragraph 1, subparagraph 1

1. Member States shall exempt from VAT and excise duty
imports of goods, other than those referred to in Section 3,
the total value of which does not exceed EUR 220 per person.

1. Member States shall exempt from VAT and excise duty
imports of goods, other than those referred to in Section 3,
the total value of which does not exceed EUR 330 per person.

Amendment 3

Article 8, paragraph 1, subparagraph 2

In the case of air travellers, the monetary threshold specified in
the first subparagraph shall be EUR 500.

In the case of air travellers, or sea ferry or cruise passengers,
the monetary threshold specified in the first subparagraph shall
be EUR 1 000.

Amendment 4

Article 8, paragraph 2

2. Member States may lower the monetary threshold for tra-
vellers under fifteen years old, whatever their means of trans-
port. However, the monetary threshold may not be lower than
EUR 110.

2. Member States may lower the monetary threshold for tra-
vellers under the age of sixteen, whatever their means of trans-
port. However, the monetary threshold may not be lower than
EUR 110.

Amendment 5

Article 9, paragraph 2

2. Member States may choose to distinguish between air tra-
vellers and other travellers by applying the minimum quantita-
tive limits specified in paragraph 1 only to travellers other than
air travellers.

2. Member States may choose to distinguish between air tra-
vellers, or sea ferry or cruise passengers, and other travellers by
applying the minimum quantitative limits specified in para-
graph 1 only to travellers other than air travellers or sea ferry
or cruise passengers.

Amendment 6

Article 10, paragraph 3

3.
In addition to the exemption provided for in paragraph 1,
Member States shall exempt from VAT and excise duty a total of
4 litres of still wine and 16 litres of beer.

3.
In addition to the exemption provided for in paragraph 1,
Member States shall exempt from VAT and excise duty a total of
8 litres of still wine and 16 litres of beer.

21.12.2006

EN

Official Journal of the European Union

C 314 E/79

TEXT PROPOSED
BY THE COMMISSION

Tuesday 14 November 2006

AMENDMENTS
BY PARLIAMENT

Exemptions under Articles 9 or 10 shall not apply in the case of
travellers under 17 years of age.

Exemptions under Articles 9 or 10 shall not apply in the case of
travellers under the age of eighteen.

Amendment 7
Article 11

Amendment 8
Article 12

Member States shall exempt from VAT and excise duty, in the
case of any one means of motor transport, the fuel contained
in the tank and a quantity of fuel not exceeding 10 litres con-
tained in a portable container, without prejudice to national
provisions governing possession and transport of fuel.

Member States shall exempt from VAT and excise duty a quan-
tity of fuel not exceeding 10 litres contained in a portable con-
tainer, transported in a motor vehicle without prejudice to
national provisions governing possession and transport of fuel.
Member States shall, however, have the right to monitor the
rate of and take measures necessary to counteract petrol tour-
ism for the purposes of tax avoidance in their border regions.

(a) persons resident in the frontier zone;

deleted

Amendment 9
Article 14, paragraph 1, point (a)

Amendment 10
Article 16, paragraph 3a (new)

3a.
The monetary thresholds indicated in Article 8(1) and
(2) shall be revised at least every five years, by no less than
the harmonised index of consumer prices or the official data
from Eurostat on the average inflation rate of the Member
States, whichever the higher, unless the Council unanimously
decides otherwise.

P6_TA(2006)0476

Third Community Contribution for the Chernobyl Shelter Fund *

European Parliament legislative resolution on the proposal for a Council decision on the First Instal-
ment of the Third Community Contribution to the European Bank for Reconstruction and Devel-
opment for the Chernobyl Shelter Fund (COM(2006)0305 — C6-0251/2006 — 2006/0102(CNS))

(Consultation procedure)

The European Parliament,

— having regard to the Commission proposal to the Council (COM(2006)0305) (1),

— having regard to Article 203 of the Euratom Treaty,

(1) Not yet published in OJ.