Refund of value added tax * European Parliament legislative resolution of 22 September 2010 on the proposal for a Council directive amending Directive 2008/9/EC laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State (COM(2010)0381 – C7-0201/2010 – 2010/0205(CNS))
Date: 2010-09-22
Institutions: Committee on Economic and Monetary Affairs, European Parliament
Subjects: VAT, basis of tax assessment, distributive trades, provision of services, tax exemption, tax harmonisation, tax relief








CE2012050EN.01006901.xml










21.2.2012   


EN


Official Journal of the European Union


CE 50/69





Wednesday 22 September 2010Refund of value added tax *
P7_TA(2010)0330
European Parliament legislative resolution of 22 September 2010 on the proposal for a Council directive amending Directive 2008/9/EC laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State (COM(2010)0381 – C7-0201/2010 – 2010/0205(CNS))
2012/C 50 E/14
(Special legislative procedure – consultation)

The European Parliament,






—


having regard to the Commission proposal to the Council (COM(2010)0381),










—


having regard to Article 113 of the Treaty on the Functioning of the European Union pursuant to which the Council consulted Parliament (C7-0201/2010),










—


having regard to the opinion of the European Economic and Social Committee of 15 September 2010 (1),










—


having regard to Rule 55 of its Rules of Procedure,










—


having regard to the report of the Committee on Economic and Monetary Affairs (A7-0247/2010),










1.


Approves the Commission proposal as amended;










2.


Calls on the Commission to alter its proposal accordingly, pursuant to Article 293(2) of the Treaty on the Functioning of the European Union;










3.


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










4.


Asks the Council to consult Parliament again if it intends to amend the Commission proposal substantially;










5.


Instructs its President to forward its position to the Council, the Commission and the national parliaments.










TEXT PROPOSED BY THE COMMISSION


AMENDMENT





Amendment 1






Proposal for a directive – amending act


Recital 6











(6)




The measures necessary
 for the implementation of the detailed rules, including common forms where necessary, on the electronic submissions and notifications referred to in Directive 2008/9/EC 
should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission
.












(6)




Uniform conditions should be ensured
 for the implementation of the detailed rules, including common forms where necessary, on the electronic submissions and notifications referred to in Directive 2008/9/EC. 
Article 291 of the Treaty on the Functioning of the European Union provides that rules and general principles concerning mechanisms for the control by Member States of the Commission's exercise of its implementing powers be laid down in advance by a regulation adopted in accordance with the ordinary legislative procedure. Pending the adoption of such a regulation, Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (2) continues to apply, with the exception of the regulatory procedure with scrutiny, which is not applicable within the framework of this Directive.












(1)  Not yet published in the Official Journal.

(2)  

OJ L 184, 17.7.1999, p. 23.