Procedure : 2018/0124(CNS)
Document stages in plenary
Document selected : A8-0284/2018

Texts tabled :

A8-0284/2018

Debates :

Votes :

PV 02/10/2018 - 7.5
CRE 02/10/2018 - 7.5

Texts adopted :

P8_TA(2018)0362

REPORT     *
PDF 428kWORD 53k
10 September 2018
PE 623.899v02-00 A8-0284/2018

on the proposal for a Council directive amending Directives 2006/112/EC and 2008/118/EC as regards the inclusion of the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial application of Directive 2008/118/EC

(COM(2018)0261 – C8-0226/2018 – 2018/0124(CNS))

Committee on Economic and Monetary Affairs

Rapporteur: Roberto Gualtieri

(Simplified procedure – Rule 50(1) of the Rules of Procedure)

DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION
 EXPLANATORY STATEMENT
 PROCEDURE – COMMITTEE RESPONSIBLE

DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

on the proposal for a Council directive amending Directives 2006/112/EC and 2008/118/EC as regards the inclusion of the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial application of Directive 2008/118/EC

(COM(2018)0261 – C8-0226/2018 – 2018/0124(CNS))

(Special legislative procedure – consultation)

The European Parliament,

–  having regard to the Commission proposal to the Council (COM(2018)0261),

–  having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0226/2018),

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

–  having regard to the report of the Committee on Economic and Monetary Affairs (A8-0284/2018),

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.


EXPLANATORY STATEMENT

In its letter on 18th July 2017, Italian government requested that the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano should be included in the EU customs territory and in the territory of the Union to which Directive 2008/118/EC concerning the general arrangements for excise duty (the ‘excise Directive’) applies. Because of geographic reasons, such as isolation and economic disadvantage, the two Italian exclaves within the territory of Switzerland have been historically justified by their exclusion from the EU customs territory. However, Italy now considers this exclusion to be no longer necessary, in particular because otherwise Switzerland now wishes to include them within its customs territory. It therefore requests that these two territories be brought within the scope of the EU customs territory and the territory of the Union to which the excise Directive applies. It is proposed that this amendment should apply from 1 January 2019.

It is important to note, however, that Italy wishes to continue the exclusion of the two territories from the territorial application of Directive 2006/112/EC (VAT Directive) on the common system of value added tax, as Italy considers it to be essential to maintain an even playing field between economic actors in Campione d’Italia and Switzerland. This would be done through a local indirect tax system in line with the Swiss value added tax (VAT) system.

This proposal only requires a formal change in the VAT Directive, moving the two territories from Article 6 (2) (territories not forming part of the EU customs territory excluded from the territorial application of the VAT Directive) to Article 6(1) (territories forming part of the EU customs territory excluded from the territorial application of the VAT Directive).

Your rapporteur fully supports this proposal, and invites the Council to adopt this proposal swiftly.


PROCEDURE – COMMITTEE RESPONSIBLE

Title

Proposal for a Council directive amending Directives 2006/112/EC and 2008/118/EC as regards the inclusion of the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial application of Directive 2008/118/EC

References

COM(2018)0261 – C8-0226/2018 – 2018/0124(CNS)

Date of consulting Parliament

29.5.2018

 

 

 

Committee responsible

       Date announced in plenary

ECON

11.6.2018

 

 

 

Committees asked for opinions

       Date announced in plenary

ITRE

11.6.2018

IMCO

11.6.2018

 

 

Not delivering opinions

       Date of decision

ITRE

19.6.2018

IMCO

19.6.2018

 

 

Rapporteurs

       Date appointed

Roberto Gualtieri

31.5.2018

 

 

 

Simplified procedure - date of decision

29.8.2018

Discussed in committee

29.8.2018

 

 

 

Date adopted

7.9.2018

 

 

 

Date tabled

10.9.2018

Last updated: 27 September 2018Legal notice