European Parliament legislative resolution of 19 April 2018 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the obligation to respect a minimum standard rate (COM(2017)0783 – C8-0007/2018 – 2017/0349(CNS))
(Special legislative procedure – consultation)
The European Parliament,
– having regard to the Commission proposal to the Council (COM(2017)0783),
– having regard to Article 113 of the Treaty on the Functioning of the European Union , pursuant to which the Council consulted Parliament (C8‑0007/2018),
– having regard to Rule 78c of its Rules of Procedure,
– having regard to the report of the Committee on Economic and Monetary Affairs (A8-0124/2018),
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.