Index 
 Previous 
 Next 
 Full text 
Procedure : 2013/0343(CNS)
Document stages in plenary
Document selected : A7-0090/2014

Texts tabled :

A7-0090/2014

Debates :

Votes :

PV 26/02/2014 - 7.8

Texts adopted :

P7_TA(2014)0138

Texts adopted
PDF 211kWORD 51k
Wednesday, 26 February 2014 - Strasbourg Final edition
Common system of value added tax *
P7_TA(2014)0138A7-0090/2014

European Parliament legislative resolution of 26 February 2014 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return (COM(2013)0721 – C7-0394/2013 – 2013/0343(CNS)) (Special legislative procedure – consultation)

The European Parliament,

–  having regard to the Commission proposal to the Council (COM(2013)0721),

–  having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C7‑0394/2013),

–  having regard to Rule 55 of its Rules of Procedure,

–  having regard to the report of the Committee on Economic and Monetary Affairs (A7-0090/2014),

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.

Text proposed by the Commission   Amendment
Amendment 1
Proposal for a directive
Recital 1
(1)  Council Directive 2006/112/EC12 requires taxable persons to submit VAT returns but allows flexibility for the Member States to determine the information needed. This gives rise to disparate rules and procedures governing the submission of VAT returns in the Union, added complexity for businesses and VAT obligations that create obstacles to Union trade.
(1)  Council Directive 2006/112/EC12 requires taxable persons to submit VAT returns but allows flexibility for the Member States to determine the information needed. This gives rise to disparate rules and procedures governing the submission of VAT returns in the Union, added complexity for businesses, unnecessary administrative burden on Member State tax authorities and taxable persons, loopholes allowing VAT fraud, VAT obligations that create obstacles to Union trade, and unnecessary costs for both Member States tax authorities and taxable persons .
_____________
_____________
12 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1)..
12 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1)..
Amendment 2
Proposal for a directive
Recital 2
(2)  To reduce burdens on business and improve the functioning of the internal market a standard VAT return should be introduced for all businesses trading in the Union. The use of standardised returns should facilitate the control of VAT returns by the Member States.
(2)  To reduce burdens on business and improve the functioning of the internal market a standard VAT return should be introduced for all businesses trading in the Union, and the use of standardised returns should facilitate both the collection and payment of VAT and the control of VAT returns by the Member States tax authorities . It should also contribute to helping businesses comply with VAT legislation, thus reducing the error rate, and ultimately contributing towards a reduction or even elimination of VAT fraud and the VAT gap.
Amendment 3
Proposal for a directive
Recital 3
(3)  It is necessary that administrative burdens are reduced to a minimum. The information required on the standard VAT return should therefore have a limited set of mandatory information. Moreover, as regards the standard VAT return and other returns, Member States should not be allowed to require other information than the one laid down in chapter 5 of Title XI of the Directive.
(3)  It is necessary that administrative burdens are reduced to a minimum. The information required on the standard VAT return should therefore have a limited set of mandatory information. Moreover, as regards the standard VAT return and other returns, Member States should not be allowed to require other information than the one laid down in chapter 5 of Title XI of the Directive. The standard VAT return will only fulfil its full potential if the Member States fully transpose this Directive, in a timely manner, into their national laws, regulations and administrative provisions, without deviating from its scope.
Amendment 4
Proposal for a directive
Recital 9 a (new)
(9a)  Member State tax authorities should provide their officials and taxable persons with online tutorials on the appropriate use of electronic filing to ensure that submission of the standard VAT return is conducted in an appropriate and secure manner.
Amendment 5
Proposal for a directive
Recital 14 a (new)
(14a)  In order to further reduce burden on business and improve the functioning of the internal market the information requirements in the standard VAT return should become unified in all Member States, and the Commission should, within five years of the date of entry into force of this Directive, evaluate the implementation of this Directive from that point of view and make proposals if appropriate.
Amendment 6
Proposal for a directive
Article 2 – paragraph 2 a (new)
2a.  By ...* [OJ please insert date: 5 years after the date of entry into force of this Directive], the Commission shall review the adequacy of this Directive with a view to further reducing burden on business and improving the functioning of the internal market. The results of the review shall be communicated to the European Parliament and to the Council accompanied, where necessary, by appropriate legislative proposals.
Amendment 7
Proposal for a directive
Article 3
This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall be made available in consolidated form with the Directive which it amends within three months of its publication.
Last updated: 11 July 2017Legal notice