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Procedure : 2020/0165(CNS)
Document stages in plenary
Document selected : A9-0200/2020

Texts tabled :

A9-0200/2020

Debates :

Votes :

PV 11/11/2020 - 26

Texts adopted :

P9_TA(2020)0299

Texts adopted
PDF 112kWORD 41k
Wednesday, 11 November 2020 - Brussels
Common system of value added tax: identification of taxable persons in Northern Ireland *
P9_TA(2020)0299A9-0200/2020

European Parliament legislative resolution of 11 November 2020 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the identification of taxable persons in Northern Ireland (COM(2020)0360 – C9-0279/2020 – 2020/0165(CNS))

(Special legislative procedure – consultation)

The European Parliament,

–  having regard to the Commission proposal to the Council (COM(2020)0360),

–  having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C9‑0279/2020),

–  having regard to Rule 82 of its Rules of Procedure,

–  having regard to the report of the Committee on Economic and Monetary Affairs (A9-0200/2020),

1.  Approves the Commission proposal;

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

3.  Asks the Council to consult Parliament again if it intends to substantially amend the text approved by Parliament;

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

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