Procedure : 2018/0006(CNS)
Document stages in plenary
Document selected : A8-0260/2018

Texts tabled :

A8-0260/2018

Debates :

Votes :

PV 11/09/2018 - 6.2

Texts adopted :

P8_TA(2018)0319

REPORT     *
PDF 603kWORD 91k
16 July 2018
PE 621.115v03-00 A8-0260/2018

on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises

(COM(2018)0021 – C8-0022/2018 – 2018/0006(CNS))

Committee on Economic and Monetary Affairs

Rapporteur: Tom Vandenkendelaere

AMENDMENTS
DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION
 EXPLANATORY STATEMENT
 PROCEDURE – COMMITTEE RESPONSIBLE
 FINAL VOTE BY ROLL CALL IN COMMITTEE RESPONSIBLE

DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises

(COM(2018)0021 – C8-0022/2018 – 2018/0006(CNS))

(Special legislative procedure – consultation)

The European Parliament,

–  having regard to the Commission proposal to the Council (COM(2018)0021),

–  having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0022/2018),

–  having regard to Rule 78c of its Rules of Procedure,

–  having regard to the report of the Committee on Economic and Monetary Affairs (A8-0260/2018),

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/EC21 allows Member States to continue to apply their special schemes to small enterprises in accordance with common provisions and with a view to closer harmonisation. However, those provisions are outdated and do not reduce the compliance burden of small enterprises as they were designed for a common system of value added tax (VAT) based on taxation in the Member State of origin.

(1)  Council Directive 2006/112/EC21 allows Member States to continue to apply their special schemes to small enterprises in accordance with common provisions and with a view to closer harmonisation. However, those provisions are outdated and do not fulfil their objective of reducing the compliance burden of small enterprises as they were designed for a common system of value added tax (VAT) based on taxation in the Member State of origin.

_________________

_________________

21 OJ L 347, 11.12.2006, p. 1.

21 OJ L 347, 11.12.2006, p. 1.

Amendment    2

Proposal for a directive

Recital 2

Text proposed by the Commission

Amendment

(2)  In its VAT action plan22 , the Commission announced a comprehensive simplification package for small enterprises aimed at reducing their administrative burden and helping create a fiscal environment to facilitate their growth and the development of cross-border trade. This would entail a review of the special scheme for small enterprises as outlined in the Communication on the follow-up to the action plan on VAT23 . The review of the special scheme for small enterprises constitutes therefore an important element of the reform package set out in the VAT action plan.

(2)  In its VAT action plan22, the Commission announced a comprehensive simplification package for small enterprises aimed at reducing their administrative burden and helping to create a fiscal environment to facilitate their growth and the development of cross-border trade, as well as to increase VAT compliance. Small enterprises in the Union are particularly active in certain sectors which operate across borders, such as construction, communications, food service and retail trade, and can constitute an important source of employment. To achieve those objectives, a review of the special scheme for small enterprises as outlined in the Communication on the follow-up to the action plan on VAT23 is necessary. The review of the special scheme for small enterprises constitutes therefore an important element of the reform package set out in the VAT action plan.

_________________

_________________

22 Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee on an action plan on VAT — Towards a single EU VAT area — Time to decide (COM(2016) 148 final of 7.4.2016).

22 Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee on an action plan on VAT — Towards a single EU VAT area — Time to decide (COM(2016) 148 final of 7.4.2016).

23 Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee on the follow-up to the Action Plan on VAT — Towards a single EU VAT area — Time to act (COM(2017) 566 final of 4.10.2017).

23 Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee on the follow-up to the Action Plan on VAT — Towards a single EU VAT area — Time to act (COM(2017) 566 final of 4.10.2017).

Amendment    3

Proposal for a directive

Recital 3

Text proposed by the Commission

Amendment

(3)  The review of this special scheme is closely linked to the Commission’s proposal setting out the principles for a definitive VAT system for cross-border business-to-business trade between Member States on the basis of the taxation of cross-border supplies of goods in the Member State of destination24 . The VAT system’s shift towards destination-based taxation has identified that a number of the current rules are not suited for a destination-based tax system.

(3)  The review of this special scheme is closely linked to the Commission’s proposal setting out the principles for a definitive VAT system for cross-border business-to-business trade between Member States on the basis of the taxation of cross-border supplies of goods in the Member State of destination24. The VAT system’s shift towards destination-based taxation has identified that a number of the current rules are not suited for a destination-based tax system. The main difficulties of enhanced cross-border trade for small enterprises arise because of the complex and diverse rules relating to VAT across the Union, as well as the fact that the national SME exemption only benefits small enterprises in the Member State in which those small enterprises are established.

_________________

_________________

24 Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards certain harmonisation and simplification rules within the current value added tax system and introducing the definitive system for the taxation of trade between Member States (COM(2017) 569 final of 4.10.2017).

24 Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards certain harmonisation and simplification rules within the current value added tax system and introducing the definitive system for the taxation of trade between Member States (COM(2017) 569 final of 4.10.2017).

Amendment    4

Proposal for a directive

Recital 4

Text proposed by the Commission

Amendment

(4)  In order to address the issue of the disproportionate compliance burden faced by small enterprises, simplification measures should be available not only to enterprises that are exempt under the current rules, but also to those considered small in economic terms. For the purposes of the simplification of the VAT rules, enterprises would be considered ‘small’ if their turnover qualifies them as micro enterprises under the general definition provided for in Commission Recommendation 2003/361/EC25 .

(4)  In order to address the issue of the disproportionate compliance burden faced by small enterprises, simplification measures should be available not only to enterprises that are exempt under the current rules, but also to those considered small in economic terms. The availability of such measures is particularly relevant as a majority of small enterprises, whether exempted or not, are de facto obliged to use the services of advisors or external consultants who help them comply with their VAT obligations, which adds a financial burden to those enterprises. For the purposes of the simplification of the VAT rules, enterprises would be considered ‘small’ if their turnover qualifies them as micro enterprises under the general definition provided for in Commission Recommendation 2003/361/EC25 .

_________________

_________________

25 Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, p. 36).

25 Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, p. 36).

Amendment    5

Proposal for a directive

Recital 6

Text proposed by the Commission

Amendment

(6)  Small enterprises may only benefit from the exemption where their annual turnover is below the threshold applied by the Member State in which the VAT is due. In setting their threshold, Member States should abide by the rules on thresholds laid down by Directive 2006/112/EC. Those rules, most of which were put in place in 1977, are no longer suitable.

(6)  Small enterprises may only benefit from the exemption where their annual turnover is below the threshold applied by the Member State in which the VAT is due. In setting their threshold, Member States should abide by the rules on thresholds laid down by Directive 2006/112/EC. Those rules, most of which were put in place in 1977, are no longer suitable. For the sake of flexibility and to ensure that it is possible for Member States to set appropriate lower thresholds proportional to the size and the needs of their economy, only maximum thresholds should be set at Union level.

Amendment    6

Proposal for a directive

Recital 8

Text proposed by the Commission

Amendment

(8)  Member States should be left to set their national threshold for the exemption at the level that suits their economic and political conditions best, subject to the upper threshold provided for under this Directive. In this regard, it should be clarified that where Member States apply different thresholds, this would need to be based on objective criteria.

(8)  Member States should be left to set their national threshold for the exemption at the level that suits their economic and political conditions best, subject to the upper threshold provided for under this Directive. In this regard, it should be clarified that where Member States apply different thresholds, this would need to be based on objective criteria. In order to facilitate cross-border business, the list of national thresholds for exemption should be easily accessible to all small enterprises willing to operate in several Member States.

Amendment    7

Proposal for a directive

Recital 12

Text proposed by the Commission

Amendment

(12)  Where an exemption applies, small enterprises availing themselves of the exemption should, at a minimum, have access to simplified VAT registration, invoicing, accounting and reporting obligations.

(12)  Where an exemption applies, small enterprises availing themselves of the exemption should, at a minimum, have access to simplified VAT registration, invoicing, accounting and reporting obligations. In order to avoid confusion and legal uncertainty in Member States, the Commission should produce guidelines on simplified registration and accounting, explaining in more detail which procedures should be simplified and to what extent. By ... [three years of the entry into force of this Directive], that simplification should be subject to evaluation by the Commission and Member States to assess whether it has an added value for and a real positive impact on enterprises and consumers.

Amendment    8

Proposal for a directive

Recital 13

Text proposed by the Commission

Amendment

(13)  Furthermore, in order to ensure compliance with conditions for exemption granted by a Member State to enterprises not established there, it is necessary to require prior notification of their intention to use the exemption. Such notification should be made by the small enterprise to the Member State where it is established. That Member State should thereafter, based on the information declared on the turnover of that enterprise, provide that information to the other Member States concerned.

(13)  Furthermore, in order to ensure compliance with conditions for exemption granted by a Member State to enterprises not established there, it is necessary to require prior notification of their intention to use the exemption. Such notification should be made through an online portal to be set up by the Commission. The Member State of establishment should thereafter, based on the information declared on the turnover of that enterprise, inform the other Member States concerned. Small enterprises can at any time notify their Member State of registration of their willingness to revert back to the general VAT system.

Amendment    9

Proposal for a directive

Recital 15

Text proposed by the Commission

Amendment

(15)  To reduce the compliance burden of small enterprises that are not exempted, Member States should be required to simplify VAT registration and record keeping and to prolong tax periods so as to provide for less frequent filing of VAT returns.

(15)  To reduce the compliance burden of small enterprises that are not exempted, Member States should be required to simplify VAT registration and record keeping. Moreover, a one-stop shop for filing VAT returns in different Member States should be established by the Commission.

Amendment    10

Proposal for a directive

Recital 17

Text proposed by the Commission

Amendment

(17)  The objective of this Directive is to reduce the compliance burden of small enterprises, which cannot be sufficiently achieved by the Member States and can therefore be better achieved at Union level. As a result, the Union may adopt measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on the European Union. In accordance with the principle of proportionality as set out in Article 5, this Directive does not go beyond what is necessary in order to achieve these objectives.

(17)  The objective of this Directive is to reduce the compliance burden of small enterprises, which cannot be sufficiently achieved by the Member States and can therefore be better achieved at Union level. As a result, the Union may adopt measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on the European Union. In accordance with the principle of proportionality as set out in Article 5, this Directive does not go beyond what is necessary in order to achieve these objectives. Nonetheless, VAT controls induced by compliance processes are solid anti-tax fraud instruments. It must therefore be underlined that easing processes for small enterprises should not be done at the expense of the fight against VAT fraud.

Amendment    11

Proposal for a directive

Article 1 – paragraph 1 – point 12

Directive 2006/112/EC

Article 284 – paragraph 4 – subparagraph 1

 

Text proposed by the Commission

Amendment

Prior to availing itself of the exemption in other Member States, the small enterprise shall notify the Member State in which it is established.

The Commission shall set up an online portal through which small enterprises willing to avail themselves of the exemption in another Member State shall register.

Amendment    12

Proposal for a directive

Article 1 – paragraph 1 – point 12

Directive 2006/112/EC

Article 284 – paragraph 4 – subparagraph 2

 

Text proposed by the Commission

Amendment

Where a small enterprise avails itself of the exemption in Member States other than that in which it is established, the Member State of establishment shall take all measures necessary to ensure the accurate declaration of the Union annual turnover and the Member State annual turnover by the small enterprise and shall inform the tax authorities of the other Member States concerned in which the small enterprise carries out a supply.;

Where a small enterprise avails itself of the exemption in Member States other than that in which it is established, the Member State of establishment shall take all measures necessary to ensure the accurate declaration of the Union annual turnover and the Member State annual turnover by the small enterprise and shall inform the tax authorities of the other Member States concerned in which the small enterprise carries out a supply. Member States shall also ensure that they have sufficient knowledge of the status of small enterprises and of their shareholding or ownership relationships, so as to guarantee they are indeed small enterprises.

Amendment    13

Proposal for a directive

Article 1 – paragraph 1 – point 15

Directive 2006/112/EC

Article 288a – paragraph 1

 

Text proposed by the Commission

Amendment

Where during a subsequent calendar year the Member State annual turnover of a small enterprise exceeds the exemption threshold referred to in Article 284(1), the small enterprise shall be able to continue to benefit from the exemption for that year, provided that its Member State annual turnover during that year does not exceed the threshold set out in Article 284(1) by more than 50%.;

Where during a subsequent calendar year the Member State annual turnover of a small enterprise exceeds the exemption threshold referred to in Article 284(1), the small enterprise shall be able to continue to benefit from the exemption for two more years, provided that its Member State annual turnover during those two years does not exceed the threshold set out in Article 284(1) by more than 33%.;

Amendment    14

Proposal for a directive

Article 1 – paragraph 1 – point 17

Text proposed by the Commission

Amendment

(17)  Articles 291 to 294 are deleted;

(17)  Articles 291 and 292 are deleted;

Amendment    15

Proposal for a directive

Article 1 – paragraph 1 – point 17 a (new)

Directive 2006/112/EC

Article 293 – paragraph 1

 

Present text

Amendment

 

(17 a)  in Article 293, paragraph 1 is replaced by the following:

Every four years starting from the adoption of this Directive, the Commission shall present to the Council, on the basis of information obtained from the Member States, a report on the application of this Chapter, together, where appropriate and taking into account the need to ensure the long-term convergence of national regulations, with proposals on the following subjects:(1) improvements to the special scheme for small enterprises;(2) the adaptation of national systems as regards exemptions and graduated tax relief;(3) the adaptation of the ceilings provided for in Section 2.

“Every four years starting from the adoption of this Directive, the Commission shall present to the European Parliament and the Council, on the basis of information obtained from the Member States, a report on the application of this Chapter, together, where appropriate and taking into account the need to ensure the long-term convergence of national regulations, with proposals on the following subjects:

 

(i) improvements to the special scheme for small enterprises;

 

(ii) the adaptation of national systems as regards exemptions and the possibility to harmonise exemption thresholds across the Union;

 

(iii) the adaptation of the ceilings provided for in Section 2.”

(https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20160601&qid=1528271574699&from=EN)

Amendment    16

Proposal for a directive

Article 1 – paragraph 1 – point 17 b (new)

Text proposed by the Commission

Amendment

 

(17b)  Article 294 is deleted;

Amendment    17

Proposal for a directive

Article 1 – paragraph 1 – point 18

Directive 2006/112/EC

Article 294e

 

Text proposed by the Commission

Amendment

Article 294e

Article 294e

Member States may release exempt small enterprises from the obligation to submit a VAT return laid down in Article 250.

Member States shall release exempt small enterprises from the obligation to submit a VAT return laid down in Article 250 or they shall allow such exempt small enterprises to submit a simplified VAT return – which includes at least the following information: chargeable VAT, deductible VAT, net VAT amount (payable or receivable), total value of input transactions and total value of output transactions – to cover the period of a calendar year. However, small enterprises may opt for the application of the tax period set in accordance with Article 252.

Where this option is not exercised, Member States shall allow such exempt small enterprises to submit a simplified VAT return to cover the period of a calendar year. However, small enterprises may opt for the application of the tax period set in accordance with Article 252.

 

Amendment    18

Proposal for a directive

Article 1 – paragraph 1 – point 18

Directive 2006/112/EC

Article 294i – paragraph 1

 

Text proposed by the Commission

Amendment

For small enterprises the tax period to be covered in a VAT return shall be the period of a calendar year. However, small enterprises may opt for application of the tax period set in accordance with Article 252.

deleted

Amendment    19

Proposal for a directive

Article 1 – paragraph 1 – point 18

Directive 2006/112/EC

Article 294i a (new)

 

Text proposed by the Commission

Amendment

 

Article 294i a

 

The Commission shall put in place a one-stop shop through which small enterprises can file VAT returns of the different Member States in which they are operating. The Member State of establishment shall be responsible for VAT collection.

Amendment    20

Proposal for a directive

Article 1 – paragraph 1 – point 18

Directive 2006/112/EC

Article 294j

 

Text proposed by the Commission

Amendment

Article 294j

deleted

Notwithstanding Article 206, Member States shall not require interim payments to be made by small enterprises.

 

Amendment    21

Proposal for a directive

Article 1a (new)

Regulation (EU) No 904/2010

Article 31 – paragraph 1

 

Present text

Amendment

 

Article 1a

 

Regulation (EU) No 904/2010 is amended as follows:

 

In Article 31, paragraph 1 is replaced by the following:

1.  The competent authorities of each Member State shall ensure that persons involved in the intra-Community supply of goods or of services and non-established taxable persons supplying telecommunication services, broadcasting services and electronically supplied services, in particular those referred to in Annex II to Directive 2006/112/EC, are allowed to obtain, for the purposes of such transactions, confirmation by electronic means of the validity of the VAT identification number of any specified person as well as the associated name and address. This information shall correspond to the data referred to in Article 17.

‘1.  The competent authorities of each Member State shall ensure that persons involved in the intra-Community supply of goods or of services and non-established taxable persons supplying telecommunication services, broadcasting services and electronically supplied services, in particular those referred to in Annex II to Directive 2006/112/EC, are allowed to obtain, for the purposes of such transactions, confirmation by electronic means of the validity of the VAT identification number of any specified person as well as the associated name and address. This information shall correspond to the data referred to in Article 17. The VAT information exchange system (VIES) shall include a reference whether eligible small enterprises do use the VAT exemption or not.’

Amendment    22

Proposal for a directive

Article 2 – paragraph 1 – subparagraph 1

Text proposed by the Commission

Amendment

Member States shall adopt and publish, by 30 June 2022 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall communicate to the Commission the text of those provisions without delay.

Member States shall adopt and publish, by 31 December 2019 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall communicate to the Commission the text of those provisions without delay.

Amendment    23

Proposal for a directive

Article 2 – paragraph 1 – subparagraph 2

Text proposed by the Commission

Amendment

They shall apply those provisions from 1 July 2022.

They shall apply those provisions from 1 January 2020.


EXPLANATORY STATEMENT

Your rapporteur welcomes the Commission’s proposal to ease the VAT compliance burden on SMEs. Small businesses bear proportionally higher VAT compliance costs than larger businesses, which not only violates the principle of fair taxation, but also hampers entrepreneurship. This proposal aims to foster entrepreneurship across the Union by introducing some administrative simplification measures for small enterprises.

In order to achieve this goal, your Rapporteur considers some improvements on the following three fronts:

First, this proposal aims to expand the VAT exemption for small enterprises from a solely national regime to a more EU-wide regime. Therefore, your Rapporteur believes this regime should be harmonised accordingly in order to not distort the operation of the internal market. Several amendments have been introduced to this extent. Your Rapporteur seeks to harmonise the threshold for VAT exemptions by setting both an upper and lower limit for the threshold. He also aims to make it mandatory for Member States not to require a VAT return for VAT exempted enterprises. Additionally, he proposes to set up an online portal through which enterprises willing to avail themselves from the VAT exemption in another Member state should register.

Second, your Rapporteur aims to impose real administrative simplifications for SMEs.

In addition to the proposed simplification measures, he also asks to set up a one-stop shop for VAT returns. The biggest hurdle for SMEs when acting cross-border is language. Therefore, filing VAT returns from different Member States through a one-stop shop could mean a significant simplification for small enterprises.

On the other hand, the proposed annual VAT return for small companies would not imply a real simplification for SMEs. Even though this measure sounds attractive, in reality it would have too much negative side effects. Annual VAT returns for small enterprises would significantly increase bankruptcies. Small entrepreneurs themselves also ask for frequent updates on their bookkeeping and financial situation. Therefore, your Rapporteur asks to delete this measure.

Third, your Rapporteur believes that this file should be treated separately from the other VAT files. VAT simplification measures for SMEs could be implemented more quickly than the definitive VAT regime. There should be no delay in fostering entrepreneurship. Therefore, the date of implementation of this proposal could be advanced.


PROCEDURE – COMMITTEE RESPONSIBLE

Title

Common system of value added tax as regards the special scheme for small enterprises

References

COM(2018)0021 – C8-0022/2018 – 2018/0006(CNS)

Date of consulting Parliament

5.2.2018

 

 

 

Committee responsible

       Date announced in plenary

ECON

8.2.2018

 

 

 

Committees asked for opinions

       Date announced in plenary

IMCO

8.2.2018

JURI

8.2.2018

 

 

Not delivering opinions

       Date of decision

IMCO

21.2.2018

JURI

24.1.2018

 

 

Rapporteurs

       Date appointed

Tom Vandenkendelaere

23.1.2018

 

 

 

Discussed in committee

28.5.2018

2.7.2018

 

 

Date adopted

11.7.2018

 

 

 

Result of final vote

+:

–:

0:

44

4

4

Members present for the final vote

Gerolf Annemans, Burkhard Balz, Pervenche Berès, Esther de Lange, Markus Ferber, Jonás Fernández, Giuseppe Ferrandino, Sven Giegold, Neena Gill, Roberto Gualtieri, Brian Hayes, Petr Ježek, Barbara Kappel, Georgios Kyrtsos, Philippe Lamberts, Werner Langen, Olle Ludvigsson, Ivana Maletić, Fulvio Martusciello, Costas Mavrides, Alex Mayer, Bernard Monot, Caroline Nagtegaal, Luděk Niedermayer, Stanisław Ożóg, Dimitrios Papadimoulis, Sirpa Pietikäinen, Dariusz Rosati, Pirkko Ruohonen-Lerner, Anne Sander, Alfred Sant, Martin Schirdewan, Molly Scott Cato, Pedro Silva Pereira, Peter Simon, Theodor Dumitru Stolojan, Paul Tang, Ramon Tremosa i Balcells, Ernest Urtasun, Marco Valli, Miguel Viegas, Jakob von Weizsäcker, Marco Zanni

Substitutes present for the final vote

Manuel dos Santos, Paloma López Bermejo, Luigi Morgano, Siegfried Mureşan, Andreas Schwab, Joachim Starbatty, Romana Tomc, Lieve Wierinck

Substitutes under Rule 200(2) present for the final vote

Pilar Ayuso

Date tabled

16.7.2018


FINAL VOTE BY ROLL CALL IN COMMITTEE RESPONSIBLE

44

+

ALDE

Petr Ježek, Caroline Nagtegaal, Ramon Tremosa i Balcells, Lieve Wierinck

ECR

Pirkko Ruohonen-Lerner

EFDD

Bernard Monot, Marco Valli

ENF

Barbara Kappel

PPE

Pilar Ayuso, Burkhard Balz, Markus Ferber, Brian Hayes, Georgios Kyrtsos, Esther de Lange, Werner Langen, Ivana Maletić, Fulvio Martusciello, Siegfried Mureşan, Luděk Niedermayer, Sirpa Pietikäinen, Dariusz Rosati, Anne Sander, Andreas Schwab, Theodor Dumitru Stolojan, Romana Tomc

S&D

Pervenche Berès, Jonás Fernández, Giuseppe Ferrandino, Neena Gill, Roberto Gualtieri, Olle Ludvigsson, Costas Mavrides, Alex Mayer, Luigi Morgano, Alfred Sant, Manuel dos Santos, Pedro Silva Pereira, Peter Simon, Paul Tang, Jakob von Weizsäcker

VERTS/ALE

Sven Giegold, Philippe Lamberts, Molly Scott Cato, Ernest Urtasun

4

-

GUE/NGL

Paloma López Bermejo, Dimitrios Papadimoulis, Martin Schirdewan, Miguel Viegas

4

0

ECR

Stanisław Ożóg, Joachim Starbatty

ENF

Gerolf Annemans, Marco Zanni

Key to symbols:

+  :  in favour

-  :  against

0  :  abstention

Last updated: 29 August 2018Legal notice