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Procedure : 2019/0096(CNS)
Document stages in plenary
Document selected : A9-0034/2019

Texts tabled :

A9-0034/2019

Debates :

Votes :

PV 26/11/2019 - 8.2

Texts adopted :

P9_TA(2019)0060

Texts adopted
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Tuesday, 26 November 2019 - Strasbourg Provisional edition
Amending VAT and excise duty rules as regards defence effort within the Union framework*
P9_TA-PROV(2019)0060A9-0034/2019

European Parliament legislative resolution of 26 November 2019 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax and Directive 2008/118/EC concerning the general arrangements for excise duty as regards defence effort within the Union framework (COM(2019)0192 – C9-0003/2019 – 2019/0096(CNS))

(Special legislative procedure – consultation)

The European Parliament,

–  having regard to the Commission proposal to the Council (COM(2019)0192),

–  having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C9‑0003/2019),

–  having regard to Rule 82 of its Rules of Procedure,

–  having regard to the report of the Committee on Economic and Monetary Affairs (A9-0034/2019),

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 4
(4)  Defence effort carried out for the implementation of a Union activity under the CSDP covers military missions and operations, activities of battlegroups, mutual assistance, permanent structured cooperation (PESCO) projects and activities of the European Defence Agency (EDA). It should however not cover activities under the solidarity clause established in Article 222 of the Treaty on the Functioning of the European Union or any other bilateral or multilateral activities between Member States that do not relate to defence effort carried out for the implementation of a Union activity under the CSDP.
(4)  Defence effort carried out for the implementation of a Union activity under the CSDP covers military missions, activities of battlegroups and of other multinational formations or structures established by Member States operating within the framework of CSDP, mutual assistance, permanent structured cooperation (PESCO) projects, activities of the European Defence Agency (EDA) and activities aiming at the progressive framing of a common Union defence policy. It should however not cover activities under the solidarity clause established in Article 222 of the Treaty on the Functioning of the European Union or any other bilateral or multilateral activities between Member States that do not relate to defence effort carried out for the implementation of a Union activity under the CSDP. The Commission should keep a record of any defence effort carried out for the implementation of a Union activity under the CSDP in respect of which exemptions apply.
Amendment 2
Proposal for a directive
Recital 8
(8)  Similarly to the exemption for NATO defence effort, the exemption for the defence effort carried out for the implementation of a Union activity under the CSDP should be limited in scope. Only expenses incurred in respect of tasks directly linked to a defence effort should be eligible for exemption. Tasks performed exclusively by civilian staff or performed exclusively by using civilian capabilities should not be covered by the exemption. Nor should the exemption cover items such as spare parts to military equipment or transport services that the armed forces of a Member State acquire for use within that Member State or extend to the construction of transport or communication and information systems infrastructures.
(8)  Similarly to the exemption from VAT and excise duty for NATO defence effort, the exemptions for the defence effort carried out for the implementation of a Union activity under the CSDP should be limited in scope. The exemptions should apply only to situations where armed forces carry out tasks directly linked to a defence effort under the CSDP. Those exemptions should not cover civilian missions under the CSDP. Goods or services supplied for the use of civilian staff could therefore only be covered by the exemptions when the civilian staff is accompanying armed forces carrying out tasks directly linked to a defence effort under the CSDP outside their Member State. Tasks performed exclusively by civilian staff or performed exclusively by using civilian capabilities should not be considered to be a defence effort. Nor should the exemptions in any circumstance cover goods or services that the armed forces acquire for the use of the forces or the civilian staff accompanying them within their own Member State.
Last updated: 27 November 2019Legal notice