European Parliament legislative resolution on the proposal for a Council directive on the common system of value added tax (Recast) (COM(2004)0246 – C6-0009/2004 – 2004/0079(CNS))
(Consultation procedure)
The European Parliament,
– having regard to the Commission proposal to the Council (COM(2004)0246)(1),
– having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament (C6-0009/2004),
– having regard to Rule 51 of its Rules of Procedure,
– having regard to the report of the Committee on Economic and Monetary Affairs (A6-0097/2005),
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 amend the Commission proposal substantially;
4. Instructs its President to forward its position to the Council and Commission.