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Procedure : 2003/0120(CNS)
Document stages in plenary
Document selected : A5-0427/2003

Texts tabled :

A5-0427/2003

Debates :

Votes :

PV 16/12/2003 - 19

Texts adopted :

P5_TA(2003)0566

Texts adopted
PDF 206kWORD 32k
Tuesday, 16 December 2003 - Strasbourg
VAT implementing powers and derogations *
P5_TA(2003)0566A5-0427/2003

European Parliament legislative resolution on the proposal for a Council directive amending Directive 77/388/EEC concerning the common system of value added tax, as regards conferment of implementing powers and the procedure for adopting derogations (COM(2003) 335 – C5&nbhy;0281/2003 – 2003/0120(CNS))

(Consultation procedure)

The European Parliament,

–   having regard to the Commission proposal to the Council (COM(2003) 335)(1),

–   having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament (C5&nbhy;0281/2003),

–   having regard to Rule 67 of its Rules of Procedure,

–   having regard to the report of the Committee on Economic and Monetary Affairs (A5&nbhy;0427/2003),

1.  Approves the Commission proposal as amended;

2.  Calls on the Commission to alter its proposal accordingly, pursuant to Article 250(2) of the EC Treaty;

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 amend the Commission proposal substantially;

5.  Instructs its President to forward its position to the Council and Commission.

Text proposed by the Commission   Amendments by Parliament
Amendment 1
RECITAL 2
(2)  In the interests of transparency and legal certainty, it is preferable to ensure that every derogation authorised under Article 27 or Article 30 of Directive 77/388/EEC takes the form of an explicit decision adopted by the Council acting on a proposal from the Commission.
(2)  In the interests of transparency and legal certainty, it is preferable to ensure that every derogation authorised under Article 27 or Article 30 of Directive 77/388/EEC takes the form of an explicit decision adopted by the Council acting on a proposal from the Commission after having informed the European Parliament.
Amendment 2
RECITAL 13
(13)  Given the restricted scope of the measures envisaged, measures implementing Directive 77/388/EEC should be adopted by the Council acting unanimously on a proposal from the Commission in accordance with a procedure similar to that laid down by the same Directive in respect of derogations.
(13)  Given the restricted scope of the measures envisaged, measures implementing Directive 77/388/EEC should be adopted by the Council acting unanimously on a proposal from the Commission in accordance with a procedure similar to that laid down by the same Directive in respect of derogations. However, in order to guarantee the transparency of the process, the European Parliament should be kept fully informed throughout.
Amendment 3
ARTICLE 1, POINT 1
Article 27, paragraph 4 (Directive 77/388/EEC)
4.  Within three months of giving the notification referred to in paragraph 3 the Commission shall present to the Council either an appropriate proposal or, should it object to the derogation requested, a communication setting out its objections.
4.  Within three months of giving the notification referred to in paragraph 3 the Commission shall present to the Council either an appropriate proposal or, should it object to the derogation requested, a communication setting out its objections. The proposal or communication shall be forwarded for information to the European Parliament at the same time as it is sent to the Council.
Amendment 4
ARTICLE 1, POINT 2
Article 29a (Directive 77/388/EEC)
The Council, acting unanimously on a proposal from the Commission, shall adopt the measures necessary to implement this Directive.
The Council, acting unanimously on a proposal from the Commission, shall, after having informed the European Parliament, adopt the measures necessary to implement this Directive.
Amendment 5
ARTICLE 1, POINT 3
Article 30, paragraph 1, subparagraph 1 (Directive 77/388/EEC)
1.  The Council, acting unanimously on a proposal from the Commission, may authorise any Member State to conclude with a third country or an international organisation an agreement which may contain derogations from this Directive.
1.  The Council, acting unanimously on a proposal from the Commission and after having informed the European Parliament, may authorise any Member State to conclude with a third country or an international organisation an agreement which may contain derogations from this Directive.
Amendment 6
ARTICLE 1, POINT 3
Article 30, paragraph 3 (Directive 77/388/EEC)
3.  Within three months of giving the notification referred to in paragraph 2 the Commission shall present to the Council either an appropriate proposal or, should it object to the derogation requested, a communication setting out its objections.
3.  Within three months of giving the notification referred to in paragraph 2 the Commission shall present to the Council either an appropriate proposal or, should it object to the derogation requested, a communication setting out its objections. The proposal or communication shall be forwarded for information to the European Parliament at the same time as it is sent to the Council.

(1) Not yet published in OJ.

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