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Procedure : 2015/0296(CNS)
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Document selected : A8-0063/2016

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Debates :

Votes :

PV 12/04/2016 - 5.4
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Texts adopted
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Tuesday, 12 April 2016 - Strasbourg Final edition
Minimum standard rate of VAT *

European Parliament legislative resolution of 12 April 2016 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate (COM(2015)0646 – C8-0009/2016 – 2015/0296(CNS))

(Special legislative procedure – consultation)

The European Parliament,

–  having regard to the Commission proposal to the Council (COM(2015)0646),

–  having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8‑0009/2016),

–  having regard to Rule 59 of its Rules of Procedure,

–  having regard to the report of the Committee on Economic and Monetary Affairs (A8-0063/2016),

1.  Approves the Commission proposal as amended;

2.  Regrets that the Commission published its proposal so late which means that the application of a minimum standard rate of VAT will be retroactive;

3.  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;

4.  Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

5.  Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal;

6.  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
Article 1 – point 1
Directive 2006/112/EC
Article 97
From 1 January 2016 until 31 December 2017, the standard rate may not be lower than 15 %.
From 1 January 2016 until 31 December 2018, the standard rate may not be lower than 15%.
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