European Parliament legislative resolution of 17 April 2013 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of vouchers (COM(2012)0206 — C7-0127/2012 — 2012/0102(CNS))
Date: 2013-04-17
Institutions: Committee on Economic and Monetary Affairs, Committee on Legal Affairs, European Parliament
Subjects: European tax cooperation, VAT, double taxation, goods and services, tax evasion, tax harmonisation








C_2016045EN.01017301.xml










5.2.2016   


EN


Official Journal of the European Union


C 45/173





P7_TA(2013)0175
Common system of value added tax as regards the treatment of vouchers *
European Parliament legislative resolution of 17 April 2013 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of vouchers (COM(2012)0206 — C7-0127/2012 — 2012/0102(CNS))
(Special legislative procedure — consultation)
(2016/C 045/34)

The European Parliament,






—


having regard to the Commission proposal to the Council (COM(2012)0206),










—


having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C7-0127/2012),










—


having regard to Rule 55 of its Rules of Procedure,










—


having regard to the report of the Committee on Economic and Monetary Affairs (A7-0058/2013),












1.


Approves the Commission proposal as amended;












2.


Calls on the Commission to alter its proposal accordingly, in accordance with 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 substantially amend the Commission proposal;












5.


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





Amendment 1


Proposal for a directive


Recital 1








Text proposed by the Commission




Amendment











(1)


Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax lays down rules on the time and place of supply of goods and services, the taxable amount, the chargeability of value added tax (VAT) and the entitlement to deduction. Those rules are, however, not sufficiently clear or comprehensive to ensure consistency in the tax treatment of transactions involving vouchers to an extent which has undesirable consequences for the proper functioning of the internal market.












(1)


Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax lays down rules on the time and place of supply of goods and services, the taxable amount, the chargeability of value added tax (VAT) and the entitlement to deduction. Those rules are, however, not sufficiently clear or comprehensive to ensure consistency in the tax treatment of transactions involving vouchers to an extent which has undesirable consequences for the proper functioning of the internal market. 
In order to eradicate opportunities for tax evasion and tax fraud, to increase VAT collection from vouchers and hence increase public revenue, it is necessary to reinforce the scope, neutrality and transparency with regard to tax treatment of transactions involving vouchers.











Amendment 2


Proposal for a directive


Recital 2








Text proposed by the Commission




Amendment











(2)


To ensure certain and uniform treatment and to avoid inconsistencies, distortion of competition, double or non-taxation and to reduce the risk of tax avoidance, there is a need for specific rules applying to the VAT treatment of vouchers.












(2)


To ensure 
a well-functioning, effective and barrier-free internal market as well as
 certain and uniform treatment and 
thus
 to avoid inconsistencies, distortion of competition, double or non-taxation
, ambiguity with regard to tax liability
 and to reduce the risk of tax avoidance 
and tax evasion
, there is a need for specific rules applying to the VAT treatment of vouchers.









Amendment 3


Proposal for a directive


Recital 4








Text proposed by the Commission




Amendment











(4)


The VAT treatment of the transactions associated with vouchers is dependent upon the specific characteristics of the voucher. It is therefore necessary to distinguish between various types of vouchers and the 
distinctions
 need to be 
set out
 in Union 
legislation
.












(4)


The VAT treatment of the transactions associated with vouchers is dependent upon the specific characteristics of the voucher. It is therefore necessary to distinguish between various types of vouchers and the 
distinct definitions
 need to be 
clarified
 in Union 
law
.









Amendment 4


Proposal for a directive


Recital 5








Text proposed by the Commission




Amendment











(5)


A 
right
 to receive goods or services or to receive a discount 
is inherent in the nature of a voucher
. This right may be assigned from one person to another before the voucher is eventually redeemed. To avoid the risk of double taxation, were the service represented by such a right to be taxed, it is necessary to establish that the assignment of this right and the redemption of goods or services should be regarded as one single transaction.












(5)


A 
voucher entitles the holder
 to receive goods or services or to receive a discount. This right may be assigned from one person to another before the voucher is eventually redeemed. To avoid the risk of double taxation, were the service represented by such a right to be taxed, it is necessary to establish that the assignment of this right and the redemption of goods or services should be regarded as one single transaction.









Amendment 5


Proposal for a directive


Recital 8








Text proposed by the Commission




Amendment











(8)


Vouchers are frequently distributed through an agent or pass through a distribution chain based on the purchase and the subsequent resale. In order to preserve neutrality, it is essential that the amount of VAT to be paid on the goods or services supplied in return for a voucher, remains intact. To assure this, the value of multi-purpose vouchers should be fixed upon issue.












(8)


Vouchers are frequently distributed through an agent or pass through a distribution chain based on the purchase and the subsequent resale. In order to preserve neutrality, it is essential that the amount of VAT to be paid on the goods or services supplied in return for a voucher, remains intact. To assure this, the 
nominal
 value of multi-purpose vouchers should be fixed upon issue.









Amendment 6


Proposal for a directive


Recital 10








Text proposed by the Commission




Amendment











(10)


It is necessary to clarify the tax treatment of the transactions linked to the distribution of multi-purpose vouchers. Where such vouchers are purchased below value to be resold at a higher price, the service of distribution should be taxed based on the margin made by the taxable person.












(10)


It is necessary to clarify the tax treatment of the transactions linked to the distribution of multi-purpose vouchers. Where such vouchers are purchased below 
nominal
 value to be resold at a higher price, the service of distribution should be taxed based on the margin made by the taxable person.









Amendment 7


Proposal for a directive


Recital 11








Text proposed by the Commission




Amendment











(11)


Vouchers may involve the supply of goods or services across borders. Should the chargeability differ between Member States, this could result in double taxation or non taxation. To prevent such situation, no derogation from the rule by which VAT is chargeable when the goods or the services are supplied should be allowed.












(11)


Vouchers may involve the supply of goods or services across borders. Should the chargeability differ between Member States, this could result in double taxation or non taxation. To prevent such situation 
and to clarify in which Member State tax has to be paid
, no derogation from the rule by which VAT is chargeable when the goods or the services are supplied should be allowed.









Amendment 8


Proposal for a directive


Recital 15








Text proposed by the Commission




Amendment











(15)


In so far as the goods or services supplied upon redemption of a voucher are taxed, the taxable person is entitled to deduct the VAT incurred on expenditure in relation to the issue of the voucher. It should be clarified that this cost of VAT is deductible even if those goods or services are supplied by someone other than the issuer of the voucher.












(15)


In so far as the goods or services supplied upon redemption of a voucher are taxed, the taxable person is entitled to deduct the VAT incurred on expenditure in relation to the issue of the voucher
, in accordance with Union law
. It should be clarified that this cost of VAT is deductible even if those goods or services are supplied by someone other than the issuer of the voucher.









Amendment 9


Proposal for a directive


Article 1 — point 3

Directive 2006/112/EC
Chapter 5 — Article 30a — paragraph 1 — introductory part (new)







Text proposed by the Commission




Amendment





 




1.
   
For the purposes of this Chapter the following definitions shall apply:







Amendment 10


Proposal for a directive


Article 1 — point 3

Directive 2006/112/EC
Chapter 5 — Article 30a — paragraph 1 — point 1







Text proposed by the Commission




Amendment







1.
   ‘Voucher’
shall mean
 an instrument carrying a right to receive a supply of goods or services, or to receive a price discount or rebate with regard to a supply of goods or services and where there is a corresponding obligation to fulfil this right.










(1)




‘Voucher’
means
 an instrument carrying a right to receive a supply of goods or services, or to receive a price discount, or rebate with regard to a supply of goods or services and where there is a corresponding obligation to fulfil this right;









Amendment 11


Proposal for a directive


Article 1 — point 3

Directive 2006/112/EC
Chapter 5 — Article 30a — paragraph 1 — point 2







Text proposed by the Commission




Amendment





‘
Single-purpose
 voucher’
shall mean
 a voucher carrying a right to receive a supply of goods or services where the supplier's identity, the place of supply and the applicable VAT rate for these goods or services is known at the time of issue of the voucher.










(2)‘






single-purpose
 voucher’
means
 a voucher carrying a right to receive a supply of goods or services where the supplier's identity, the place of supply and the applicable VAT rate for these goods or services is known at the time of issue of the voucher;









Amendment 12


Proposal for a directive


Article 1 — point 3

Directive 2006/112/EC
Chapter 5 — Article 30a — paragraph 1 — point 2 a (new)







Text proposed by the Commission




Amendment





 










(2a)






‘place of supply’ means the Member State in which the underlying supply of goods or services takes place;











Amendment 13


Proposal for a directive


Article 1 — point 3

Directive 2006/112/EC
Chapter 5 — Article 30a — paragraph 1 — point 3







Text proposed by the Commission




Amendment





‘
Multi-purpose
 voucher’
shall mean
 any voucher, other than a discount or rebate voucher, which does not constitute a single-purpose voucher.










(3)





‘multi-purpose
 voucher’
means
 any voucher, other than a discount or rebate voucher, which does not constitute a single-purpose voucher 
and which entitles the holder to receive goods or services where neither those goods or services nor the place of supply of the Member State where they are to be taxed are sufficiently identified and, as a consequence, the VAT treatment of the voucher cannot be determined with certainty at the date of the sale or issuance;











Amendment 14


Proposal for a directive


Article 1 — point 3

Directive 2006/112/EC
Chapter 5 — Article 30a — paragraph 1 — point 4







Text proposed by the Commission




Amendment





‘
Discount
 voucher’
shall mean
 a voucher carrying a right to receive a price discount or rebate with regard to a supply of goods or services.










(4)






‘discount
 voucher’
means
 a voucher carrying a right to receive a price discount or rebate with regard to a supply of goods or services 
which is expressed either as a percentage or as a fixed amount with a nominal value
.









Amendment 15


Proposal for a directive


Article 1 — point 6

Directive 2006/112/EC
Chapter 5 — Article 74a — paragraph 1







Text proposed by the Commission




Amendment





1.   The taxable amount of the supply of goods or services redeemed against a multi-purpose voucher shall be equal to the nominal value of that voucher, or in the case of partial redemption, to that part of the nominal value which corresponds to the partial redemption of that voucher, less the amount of VAT related to the goods or services redeemed.


1.   The taxable amount of the supply of goods or services redeemed against a multi-purpose voucher shall be equal to the nominal value of that voucher 
in fact used to acquire those goods and services
, or in the case of partial redemption, to that part of the nominal value which corresponds to the partial redemption of that voucher, less the amount of VAT related to the goods or services redeemed.





Amendment 16


Proposal for a directive


Article 2 — point 1








Text proposed by the Commission




Amendment





1.   Member States shall adopt and publish
, by 1 January 2014 at the latest, the laws, regulations and administrative
 provisions necessary to comply with this Directive. They shall 
forthwith
 communicate to the Commission the text of those provisions.


1.   Member States shall adopt and publish 
the
 provisions necessary to comply with this Directive 
by 1 January 2014
. They shall 
immediately
 communicate to the Commission the text of those provisions.






They
 shall apply those provisions from 1 January 2015.




Member States
 shall apply those provisions from 1 January 2015.




When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.


When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.





Amendment 17


Proposal for a directive


Article 2 a (new)








Text proposed by the Commission




Amendment





 




Article 2a






 




By 1 January 2017, the Commission shall review the application of Directive 2006/112/EC and shall submit a report to the European Parliament and to the Council on its economic and fiscal impact. That report shall include an analysis of the impact of this Directive on the economies of the Member States.